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LAWS
OF THE
STATE OF DELAWARE
ONE HUNDRED AND SIXTH
SESSION OF THE GENERAL ASSEMBLY
COMMENCED AND HELD AT DOVER
On Tuesday, January 5, A. D.
1937
AND
IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES
THE ONE HUNDRED AND SIXTY- FIRST
VOLUME XLI
Printed by
WILLIAM E. TAYLOR, INC.
Wilmington, Delaware

LAWS
OF THE
STATE OF DELAWARE
ONE HUNDRED AND SIXTH
SESSION OF THE GENERAL ASSEMBLY
COMMENCED AND HELD AT DOVER
On Tuesday, January 5, A. D.
1937
AND
IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES
THE ONE HUNDRED AND SIXTY-FIRST
VOLUME XLI
Printed by
WILLIAM E. TAYLOR, INC.
Wilmington, Delaware
LAWS of DELAWARE
Constitution of the State of
Delaware
CHAPTER 1
AMENDMENT TO CONSTITUTION
AN ACT PROPOSING CERTAIN AMENDMENTS TO ARTICLE IV
OF THE CONSTITUTION OF THE STATE OF DELAWARE,
RELATING TO THE JUDICIARY.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met (two-thirds of all
the members elected to each House agreeing thereto):
Section 1. That Article IV of the Constitution of the State
of Delaware be amended so as to read as follows:
ARTICLE IV
Judiciary
Section 1. The judicial power of this State shall be vested in
a Supreme Court, a Court of General Sessions, a Court of Chancery,
an Orphans' Court, a Register's Court, Justices of the Peace, and
such other courts as the General Assembly, with the concurrence
of two-thirds of all the members elected to each House, shall from
time to time by law establish.
Section 2. There shall be three Justices of the Supreme Court
who shall be citizens of the State and learned in the law. One of
them shall be the Chief Justice who shall be designated as such by
his appointment and who when present shall preside at all sittings
of the Court. In the absence of the Chief Justice the Justice pres-ent
who is senior in length of service shall preside. If it is other-
1
4 CHAPTER 1
AMENDMENT TO CONSTITUTION
wise impossible to determine seniority among the Justices, they
shall, determine it by lot and certify accordingly to the Governor.
There shall be six other State Judges who shall be citizens
of the State and learned in the law. One of them shall be Chan-cellor,
one of them_ President Judge of the Court of General Ses-sions
and of the Orphans' Court and the other four of them Asso-ciate
Judges of the Court of General Sessions and of the Orphans'
Court. Three of the said Associate Judges shall be resident Asso-ciate
Judges and one of them shall after appointment reside in each
County of the State. If it is otherwise impossible to determine
seniority of service among the said Associate Judges, they shall
determine it by lot and certify accordingly to the Governor.
Section 3. The Justices of the Supreme Court, the Chancellor,
and the President Judge and Associate Judges of the Court of
General Sessions and of the Orphans' Court shall be appointed by
the Governor, by and with the consent of a majority of all the
members elected to the Senate, for the term of twelve years each,
and the persons so appointed shall enter upon the discharge of
the duties of their respective offices upon taking the oath of office
prescribed by this Constitution. If a vacancy shall occur, by ex-piration
of term or otherwise, at a time when the Senate shall not
be in session, the Governor shall within thirty days after the hap-pening
of any such vacancy convene the Senate for the purpose of
confirming his appointment to fill said vacancy and the transaction
of such other executive business as may come before it. Such
vacancy shall be filled as aforesaid for the full term. The said
appointment shall be such that no more than two of the three
Justices of the Supreme Court, in office at the same time, shall have
been appointed from the same political party, and no more than
three of the five Judges of the Court of General Sessions and of
the Orphans' Court, in office at the same time, shall have been
appointed from the same political party.
Section 4. The Justices of the Supreme Court, the Chancellor,
and the President Judge and Associate Judges of the Court of
General Sessions and of the Orphans' Court shall respectively re-
CHAPTER 1 5
AMENDMENT TO CONSTITUTION
ceive from the State for their services compensations which shall
be fixed by law and paid monthly and they shall not receive any
fees or perquisites in addition to their salaries for business done by
them except as provided by law. They shall hold no other office
of profit.
Section 5. The President Judge of the Court of General Ses-sions
and of the Orphans' Court and the four Associate Judges
thereof shall compose the Court of General Sessions and the Or-phans'
Court, as hereinafter prescribed.
Except as hereinafter prescribed with respect to the Orphans'
Court, the said five Judges shall designate those of their number
who shall hold the said courts in the several counties. No more
than three of them shall sit together in either of the said courts.
In each of the said courts the President Judge when present shall
preside and in his absence the senior Associate Judge present shall
preside.
One Judge shall constitute a quorum of the said courts, re-spectively,
except in the Court of General Sessions sitting to try a
criminal case involving a charge of capital felony, when three
Judges shall constitute a quorum, and except in the Court of Gen-eral
Sessions sitting to try cases of prosecution under Section 8
of Article V of this Constitution, when two Judges shall constitute
a quorum, and except in the Orphans' Court sitting to hear appeals
from a Register's Court, when two Judges shall constitute a quorum.
One Judge may open and adjourn any of said courts.
Section 6. Subject to the provisions of Section 5 of this Ar-ticle,
two or more sessions of the Court of General Sessions and of
the Orphans' Court may at the same time be held in the same
county or in different counties, and the business in the several
counties may be distributed and apportioned in such manner as
shall be provided by the rules of the said courts, respectively.
Section 7. The Court of General Sessions shall have juris-diction
of all causes of a civil nature, real, personal and mixed, at
6 CHAPTER 1
AMENDMENT TO CONSTITUTION
common law and all other the jurisdiction and powers vested by
the laws of this State in the formerly existing Superior Court; and
also shall have all the jurisdiction and powers vested by the laws
of this State in the formerly existing Court of General Sessions of
the Peace and Jail Delivery; and also shall have all the jurisdiction
and powers vested by the laws of this State in the formerly existing
Court of General Sessions; and also shall have all the jurisdiction
and powers vested by the laws of this State in the formerly exist-ing
Court of Oyer and Terminer.
Section 8. The phrase "Supreme Court" as used in Section
4 of Article V of this Constitution and the phrases "Superior
Court," "Court of General Sessions of the Peace and Jail Delivery,"
"Court of Oyer and Terminer" and "Court of General Sessions"
wherever found in the law of this State, elsewhere than in this
amended Article IV of this Constitution, shall be read as and taken
to mean, and hereafter printed as, the Court of General Sessions
provided for in this amended Article IV of this Constitution; and
the phrase "Chief Justice" wherever found in the law of this State
existing at the time this amended Article IV of this Constitution
becomes effective, elsewhere than in this amended Article IV of
this Constitution, shall be read as and taken to mean, and here-after
printed as, President Judge of the Court of General Sessions
and of the Orphans' Court, as provided for in this amended Article
IV of this Constitution.
Section 9. The Orphans' Court shall have all the jurisdiction
and powers vested by the laws of this State in the Orphans' Court.
The Orphans' Court in each County shall, except as hereinafter
provided for, consist of the President Judge of the Orphans' Court
and the resident Associate Judge of the County. The President
Judge when present shall preside. The President Judge shall have
the power to designate any other Associate Judge to sit in the.Or-phans'
Court with the resident Associate Judge of the County at
any time when the President Judge will not be present and more
than one Judge is required to constitute the court; and shall also
have the power to designate any other Associate Judge to sit in
AMENDMENT TO CONSTITUTION
the Orphans' Court in any County in place of the resident Associate
Judge of the County in case such resident Associate Judge should
be absent from the County, incapacitated or disqualified to sit by
reason of interest; and shall also have the power to designate any
Associate Judge to sit in the Orphans' Court in any County as a
third Judge of said court in any case where the opinions of two
Judges sitting are opposed.
Section 10. The Chancellor shall hold the Court of Chancery.
This court shall have all the jurisdiction and powers vested by the
laws of this State in the Court of Chancery.
Upon written request made by the Chancellor to the President
Judge of the Court of General Sessions and of the Orphans' Court,
or to the senior Associate Judge of said Courts if the said President
Judge should be incapacitated or absent from the State, such Presi-dent
Judge or senior Associate Judge, as the case may be, shall be
authorized and it shall be his duty to designate one or more of the
fivg Judges of the Court of General Sessions and of the Orphans'
Court to sit separately as Acting Vice-Chancellor, or Acting Vice-
Chancellors, and hear and decide such causes in the Court of Chan-cery
as the Chancellor may indicate prior to such designation that
he desires to be so heard and decided. It shall be the duty of the
Judges so designated to serve accordingly as Acting Vice-Chancel-lors.
The Judges hearing and deciding such causes as such Acting
Vice-Chancellors shall, upon their decision of a cause, recommend
to the Chancellor the decree to be entered therein and all decrees
in such causes shall be made by and in the name of the Chancellor.
Section 11. The Supreme Court shall have jurisdiction as
follows:
To issue writs of error in civil causes to the Court of
General Sessions and to determine finally all matters in error in
the judgments and proceedings of said Court of General Sessions
in civil causes.
To issue upon application of the accused, after convic-tion
and sentence, writs of error in criminal causes to the Court of
CHAPTER 1 7
8 CHAPTER 1
AMENDMENT TO CONSTITUTION
General Sessions in all cases in which the sentence shall be death,
imprisonment exceeding one month, or fine exceeding $100, and
in such other cases as shall be provided by law; and to determine
finally all matters in error in the judgments and proceedings of
said Court of General Sessions in such criminal causes; provided,
however, that there shall be no writ of error to the Court of Gen-eral
Sessions in cases of prosecution under Section 8 of Article V
of this Constitution.
To receive appeals from the Court of General Sessions
in cases of prosecution under Section 8 of Article V of this Con-stitution
and to determine finally all matters of appeal in such cases.
To receive appeals from the Court of Chancery and to
determine finally all matters of appeal in the interlocutory or final
decrees and other proceedings in chancery.
To receive appeals from the Orphans' Court and to de-termine
finally all matters of appeal in the interlocutory or final
decrees and/or judgments and other proceedings in the Orphans'
Court.
To issue writs of prohibition, quo warranto, certiorari
and mandamus to the Court of General Sessions, the Court of
Chancery and the Orphans' Court, or any of the Judges of the said
courts, and all orders, rules and processes proper to give effect to
the same. The General Assembly shall have power to provide\ by
law in what manner the jurisdiction and power hereby conferred
may be exercised in vacation and whether by one or more Justices
of the Supreme Court.
To issue such temporary writs or orders in causes pend-ing
on appeal; or on writ of error, as may be necessary to protect
the rights of parties and any Justice of the Supreme Court may
exercise this power when the court is not in session.
To exercise such other jurisdiction by way of appeal,
writ of error or of certiorari as the General Assembly may from
time to time confer upon it.
CHAPTER 1 9
AMENDMENT TO CONSTITUTION
Section 12. The Supreme Court shall always consist of the
three Justices composing it except in case of a vacancy or vacancies
in their number or in case any one or two of them shall be in-capacitated
or disqualified to sit by reason of interest, in any of
which cases the Chief Justice of the Supreme Court, or if he be
disqualified or incapacitated, the Justice who by seniority is next in
rank to the Chief Justice, shall have the power to designate one or
more of the said six other State Judges to sit in the Supreme Court
temporarily to fill up the number of that court to three Justices and
it shall be the duty of those of said six other State Judges, so
designated, to sit accordingly, provided, however, that no one of
said six other State Judges shall be so designated to sit in the
Supreme Court to hear any cause in which he sat below. Three
Justices shall constitute a quorum in the Supreme Court. Any one
of the Justices of the Supreme Court may open and adjourn court.
Section 13. In matters of chancery jurisdiction in which the
Chancellor is interested or otherwise disqualified, the President
Judge of the Court of General Sessions and of the Orphans' Court
shall have jurisdiction, or, if the said President Judge is interested
or otherwise disqualified, the senior Associate Judge not interested
or otherwise disqualified shall have jurisdiction.
Section 14. The President Judge of the Court of General
Sessions and of the Orphans' Court or any Associate Judge shall
have power, in the absence of the Chancellor from the county
where any suit in equity may be instituted or during the temporary
disability of the Chancellor, to grant restraining orders, and the
said President Judge or any Associate Judge shall have power, dur-ing
the absence of the Chancellor from the State or his temporary
disability, to grant preliminary injunctions pursuant to the rules
and practice of the Court of Chancery; provided that nothing here-in
contained shall be construed to confer general jurisdiction over
the case.
Section 15. The Governor shall have power to commission
a judge or judges ad litem to sit in any cause in any of said Courts
when by reason of legal exception to the Judges authorized to sit
10 CHAPTER 1
AMENDMENT TO CONSTITUTION
therein, or for other cause, there are not a sufficient number of
Judges available to hold such Court. The commission in such case
shall confine the office to the cause and it shall expire on the de-termination
of the cause. The judge so appointed shall receive
reasonable compensation to be fixed by the General Assembly. A.
member of Congress, or any person holding or exercising an office
under the United States, shall not be disqualified from being ap-pointed
a judge ad litem.
Section 16. The jurisdiction of each of the aforesaid courts
shall be co-extensive with the State. Process may be issued out of
each court, in either county, into every county. No costs shall be
awarded against any party to a cause by reason of the fact that
suit is brought in a county other than that in which the defendant
or defendants may reside at the time of bringing suit.
Section 17. The General Assembly, notwithstanding anything
contained in this Article, shall have power to repeal or alter any
act of the General Assembly giving jurisdiction to the former Court
of Oyer and Terminer, the former Superior Court, the former Court
of General Sessions of the Peace and Jail Delivery, the Court of
General Sessions, the Orphans' Court or the Court of Chancery, in
any matter, 'or giving any power to either of the said courts. The
General Assembly shall also have power to confer upon the Court
of General Sessions, the Orphans' Court and the Court of Chancery
jurisdiction and powers in addition to those hereinbefore mentioned.
Until the General Assembly shall otherwise direct, there shall be
an appeal to the Supreme Court in all cases in which there is an
appeal, according to any act of the General Assembly, to the former
Court of Errors and Appeals or to the former Supreme Court of
this State.
Section 18. Until the General Assembly shall otherwise pro-vide,
the Chancellor shall exercise all the powers which any law of
this State vests in the Chancellor, besides the general powers of the
Court of Chancery, and the President Judge of the Court of Gen-eral
Sessions and of the Orphans' Court and the Associate Judges
of said Courts shall each singly exercise all the powers which any
CHAPTER 1 11
AMENDMENT TO CONSTITUTION
law of this State vests in the Judges singly of the former Superior
Court.
Section 19. Judges shall not charge juries with respect co
matters of fact, but may state the questions of fact in issue and
declare the law.
Section 20. In civil causes where matters of fact are at issue,
if the parties agree, such matters of fact shall be tried by the court,
and judgment rendered upon their decision thereon as upon a ver-dict
by a jury.
Section 21. In civil causes, when pending, the Court of Gen-eral
Sessions shall have the power, before judgment, of directing,
upon such terms as it shall deem reasonable, amendments, implead-ings
and legal proceedings, so that by error in any of them, the
determination of causes, according to their real merits, shall not be
hindered; and also of directing the examination of witnesses who
are aged, infirm, or going out of the State, upon interrogatories de
bene esse, to be read in evidence, in case of the death or departure
of the witnesses before the trial, or inability by reason of age, sick-ness,
bodily infirmity, or imprisonment, then to attend; and also
the power of obtaining evidence from places not within the State.
Section 22. At any time pending an action for debt or dam-ages,
the defendant may bring into court a sum of money for dis-charging
the same, together with the costs then accrued and the
plaintiff not accepting the same, if upon the final decision of the
cause, he shall not recover a greater sum than that so paid into
court for him, he shall not recover any costs accruing after such
payment, except where the plaintiff is an executor or administrator.
Section 23. By the death of any party, no suit in chancery
or at law, where the cause of action survives, shall abate, but, until
the General Assembly shall otherwise provide, suggestion of such
death being entered of record, the executor or administrator of a
deceased petitioner or plaintiff may prosecute the said suit; and if
a respondent or defendant dies, the executor or administrator being
duly served with a scire facias thirty days before the return thereof
12 CHAPTER 1
AMENDMENT TO CONSTITUTION
shall be considered as a party to the suit, in the same manner as
if he had voluntarily made himself a party; and in any of those
cases, the court shall pass a decree, or render judgment for or
against executors or administrators as to right appertains. But
where an executor or administrator of a deceased respondent or de-fendant
becomes a party, the court upon motion shall grant such
a continuance of the cause as to the judges shall appear proper.
Section 24. Whenever a person, not being an executor or ad-ministrator,
appeals from a decree of the Chancellor, or applies
for a writ of error, such appeal or writ shall be no stay of proceed-ing
in chancery, or the court to which the writ issues, unless the
appellant or plaintiff in error shall give sufficient security to be
approved respectively by the Chancellor, or by a judge of the court
from which the writ issues, that the appellant or plaintiff in error
shall prosecute respectively his appeal or writ to effect, and pay
the condemnation money and all costs, or otherwise abide the
decree in appeal or the judgment in error, if he fail to make his
plea good. The Supreme Court, or any Justice thereof, in any
proper case, in place of the security hereinabove mentioned, as a
condition that such appeal or writ of error shall operate as a super-sedeas,
or stay as aforesaid, may require that the appellant or plain-tiff
in error shall give bond, with approved surety, in, such amount
as the said Court, or any justice thereof, shall determine, to in-demnify
the appellee or defendant in error against any loss or
damage that may be suffered by reason of such appeal or writ of
Section 25. No writ of error shall be brought upon any
judgment heretofore confessed, entered or rendered, or upon any
judgment hereafter to be confessed, entered or rendered, but
within six months after the confessing, entering or rendering there-of;
unless the person entitled to such writ be an infant, non compos
mentis, or a prisoner, and then within six months exclusive ofi the
time of such disability.
Section 26. The Prothonotary of each county shall be the
Clerk of the Court of General Sessions in and for the County in
CHAPTER 1
AMENDMENT TO CONSTITUTION
which he holds office. He may issue process, take recognizance
of bail and enter judgments, according to law and the practice of
the court. No judgment in one county shall bind lands or tene-ments
in another until a testatum fieri facias being issued shall be
entered of record in the office of the Prothonotary of the county
wherein the lands or tenements are situated. Such Prothonotary
shall perform all duties heretofore performed by the Clerk of the
Peace as Clerk of the former Court of General Sessions and the
former Court of Oyer and Terminer.
Section 27. The Supreme Court shall have the power to ap-point
a Clerk to hold office at the pleasure of the said Court. He
shall receive from the State for his services a compensation which
shall be fixed from time to time by the said Court and paid monthly.
Section 28. The General Assembly may by law give to any
inferior courts by it established or to be established, or to one or
more justices of the peace, jurisdiction of the criminal matters fol-lowing,
that is to sayassaults and batteries, carrying concealed a
deadly weapon, disturbing meetings held for the purpose of re-ligious
worship, nuisances, and such other misdemeanors as the
General Assembly may from time to time, with the concurrence
of two-thirds of all the members elected to each House prescribe.
The General Assembly may by law regulate this jurisdiction,
and provide that the proceedings shall be with or without indict-mer4
by grand jury, or trial by petit jury, and may grant or deny
the privilege of appeal to the Court of General Sessions; i provided,
however, that there shall be an appeal to the Court of General
Sessions in all cases in which the sentence shall be imprisonment
exceeding one month, or a fine exceeding one hundred dollars.
Section 29. There shall be appointed, as hereinafter provided,
such number of persons to the office of Justice of the Peace as shall
be directed by law, who shall be commissioned for four years.
Section 30. Justices of the Peace and the judges of such courts
as the General Assembly may establish pursuant to the provisions
1.3
14 CHAPTER 1
AMENDMENT TO CONSTITUTION
of Section 1 or Section 28 of this Article shall be appointed by the
Governor, by and with the consent of a majority of all the members
elected to the Senate, for such terms as shall be fixed by this Con-stitution
or by law.
Section 31. The Registers of Wills of the several counties
shall respectively hold the Register's Court in each county. Upon
the litigation of a cause the depositions of the witnesses examined
shall be taken at large in writing and make part of the proceedings
in the cause. This court may issue process throughout the State.
Appeals may be taken from a Register's Court to the Orphans'
Court. In cases where a Register of Wills is interested in questions
concerning the probate of wills, the granting of letters of adminis-tration,
or executors' or administrators' accounts, the cognizance
thereof shall belong to the Orphans' Court.
Section 32. An executor or administrator shall file every ac-count
with the Register of Wills for the county, who shall, as soon
as conveniently may be, carefully examine the particulars with the
proofs thereof, in the presence of such executor or administrator,
and shall adjust and settle the same according to the right of the
matter and the law of the land; which account so settled shall
remain in his office for inspection; and the executor, or adminis-trator,
shall within three months after such settlement give notice
in writing to all persons entitled to shares of the estate, or to their
guardians, respectively, if residing within the State, that the ac-count
is lodged in the said office for inspection.
Exceptions may be made by persons concerned to both sides
of every such account, either denying the justice of the allowances
made to the accountant or alleging further charges against him;
and the exceptions shall be heard in the Orphans' Court for the
county; and thereupon the account shall be adjusted and settled
according to the right of the matter and the law of the land.
Section 33. The style in all process and public acts shall be
THE STATE OF DELAWARE. Prosecutions shall be carried on
in the name of the State.
CHAPTER 1 15
AMENDMENT TO CONSTITUTION
Section 34. The six State Judges in office at and immediately
before the time this amended Article IV of this Constitution be-comes
effective shall hold their respective offices until the expira-tion
of their terms respectively and shall receive the compensation
provided by law. They shall however be hereafter designated as
follows;
The Chancellor shall continue to be designated as Chancellor;
The Chief Justice shall hereafter be designated as President
Judge of the Court of General Sessions and of the Orphans' Court;
The Associate Judges shall hereafter be designated as Asso-ciate
Judges of the Court of General Sessions and of the Orphans'
Court.
Section 35. All writs of error and appeals and proceedings
depending, at the time this amended Article IV of this Constitu-tion
becomes effective, in the Supreme Court as heretofore consti-tuted
shall be proceeded with in the Supreme Court hereby estab-lished,
and all the books, records and papers of the said Supreme
Court as heretofore constituted shall be the books, records and
papers of the Supreme Court hereby established.
All suits, proceedings and matters depending, at the time this
amended Article IV of this Constitution becomes effective, in the
former Superior Court, and all books, records and papers of the
said court, shall be transferred to the Court of General Sessions
hereby established and the said suits, proceedings and matters shall
be proceeded with to final judgment and determination in the said
Court of General Sessions hereby established.
All indictments, proceedings and matters of a criminal nature
depending in the former Court of General Sessions and in the
former Court of Oyer and Terminer, at the time this amended
Article IV of this Constitution becomes effective, and all books,
records and papers of said former Court of General Sessions and
former Court of Oyer and Terminer shall be transferred to the
16 CHAPTER 1
AMENDMENT TO CONSTITUTION
Court of General Sessions hereby established, and the said indict-ments,
proceedings and matters depending shall be proceeded with
to final judgment and determination in the said Court of General
Sessions hereby established.
The Court of Chancery is not affected by this amended Article
IV of this Constitution.
CHAPTER 2
AMENDMENT TO CONSTITUTION
AN Acr PROPOSING AN AMENDMENT TO ARTICLE X OF THE
CONSTITUTION OF THE STATE OF DELAWARE, RELATING
TO THE CREATION OF A PUBLIC SCHOOL TRUST FUND.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met (two-thirds of all
the members elected to each House agreeing thereto):
1. That Aiticle X of the Constitution of the State of Dela-ware
be, and the same is hereby amended by adding thereto a new
Section to be known as Section 5 thereof, in the following lan-guage,
viz:
"Section 5. There shall be created a Public School
Trust-Fund from moneys collected by the State from es-tate
taxes, and from moneys in excess of One Million
Dollars collected in any fiscal year from inheritance taxes,
and from moneys and property donated, devised or be-queathed
to said Fund, the income from said Fund to be
used for the purpose of maintaining the free public schools
of the State and for the emergency rebuilding of public
school buildings. The General Assembly shall enforce
this Section by. appropriate legislation."
17
Jurisdiction and Property
of the State
CHAPTER 3
TRANSFER OF CERTAIN PUBLIC LANDS
AN ACT AUTHORIZING THE STATE HIGHWAY DEPARTMENT
TO TRANSFER CERTAIN PUBLIC LANDS IN THE VICINITY
OF BETHANY BEACH IN EXCHANGE FOR LANDS RE-QUIRED
FOR THE ACTIVITIES OF THE DELAWARE NA-TIONAL
GUARD ADJACENT TO CAMP SITE OF SAID NA-TIONAL
GUARD AT BETHANY BEACH, DELAWARE.
WHEREAS, the State of Delaware now owns and holds title
to a certain lot, piece or parcel of land situate in Sussex County,
which lies between Bethany Beach and the Indian River, and bor-ders
on the Atlantic Ocean; and
WHEREAS, said lot, piece or parcel of land is held by the
State of Delaware for the use and benefit of the State and is under
the general supervision of the State Highway Department, with
power together with the Governor, to execute and deliver good
and sufficient deed for any part of the said public lands, being fifty
(50) acres or less in extent, whenever the said Commission and
the Governor shall deem it advisable to sell any part or all of the
said lands; and
WHEREAS, the State of Delaware has secured ninety-eight
(98) acres for a camp site, but it now becomes necessary to obtain
more land for a rifle range; and
WHEREAS, six desirable lots, pieces or parcels of land owned
by the Atlantic Coast and Inland Corporation, a corporation of the
State of Delaware, consisting of one hundred and sixty-eight (168)
18
CHAPTER 3
TRANSFER OF CERTAIN PUBLIC LANDS
19
acres, more or less, extending northward and adjoining other lands
of said corporation, can be secured for such rifle range in exchange
for a part of said public land, said six lots being described as fol-lows:
Parcel No. 1. ALL That certain tract, piece or parcel of
land situated in Baltimore Hundred, Sussex County, State of Dela-ware,
lying north of the Bethany Beach Canal, and containing ap-proximately
five acres of land, more or less, and BEING that por-tion
of a larger tract of land acquired by William P. Short by
deed of Capt. William Melson and wife in 1926, which deed is
duly recorded at Georgetown, Delaware.
Parcels No. 2, 3, 4 and 5. ALL That certain tract, piece or
parcel of land situated in said Hundred, County and State and
more fully described as follows, to-wit:
BEGINNING at a cedar post in the Salt Pond, corner for
lands this day conveyed to the State of Delaware by said WEliam
P. Short and wife; thence N 25°, E 1117 feet to cedar post, corner
for the Hall land; thence N 26° E 556 feet to a cedar post, corner
for the West land; thence N 231/20 E 367 feet to a cedar post;
thence due East 1862 feet to a cedar post at the high water mark
of the Atlantic Ocean; thence along and with the Atlantic Ocean
at high water mark S 23,4° W 1515 feet to a cedar post; thence S
15 minutes E 485 feet to a cedar post; then leaving the Atlantic
Ocean due West 820 feet to a cedar post; thence S 15 minutes
E 4491/2 feet to a cedar post corner for lands this day conveyed
to "The State of Delaware" by said Short and wife; thence along
with one line of said lines N 711/2° W 1938 feet home to the
place of BEGINNING, containing 117 acres of land, be the same
more or less.
Parcel No. 6. ALL That certain tract, piece or parcel of land
situated in said Hundred, County and State and more fully de-scribed
as follows, to-wit:
BEGINNING at a post corner for lands of the State of Dela-ware
and this grantor; thence East along and with Fifth Street to
20 CHAPTER 3
TRANSFER OF CERTAIN PUBLIC LANDS
the United States Coast Guard Station, a distance of approximately
1000 feet; thence North a distance of approximately 1771 feet to
other lands of this grantor; thence West 8° 20'; thence South
17° 53' W 18291/2 feet, containing 46 acres of land, be the same
more or less; THEREFORE
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That the State Highway Department be and it is
hereby authorized and empowered to enter into and make an agree-ment
with the said Atlantic Coast and Inland Corporation, its suc-cessors
or assigns, which the said State Highway Department may
determine to be' advisable and proper, for the conveyance of all or
any part of the said lot, piece or parcel of public land belonging
to the State of Delaware between Bethany Beach and the Indian
River and bordering on the Atlantic Ocean, in consideration for
the conveyance to the State of Delaware by the said Atlantic Coast
and Inland Corporation of the said lots, pieces or parcels of land
consisting of one hundred and sixty-eight (168) acres, more or
less, and extending Northward to and adjoining other lands of the
said Atlantic Coast and Inland Corporation.
Section 2. That the Governor and the Secretary of State
of the State of Delaware are hereby authorized and empowered
to execute in the name of and under the Great Seal of the State
of Delaware a deed conveying unto the said Atlantic Coast and
Inland Corporation, its successors and assigns, any lot, piece or
parcel of land belonging to the State of Delaware as hereinbefore
described which the said State Highway Department may agree to
convey as a consideration for the lots, pieces or parcels of land
to be conveyed by the said Atlantic Coast and Inland Corporation
to the State of Delaware.
Approved April 19, 1937.
Approved May 3, 1937.
CHAPTER 4
NAME OF CHRISTIANA RIVER CHANGED
TO CHRISTINA RIVER
AN ACT TO CHANGE THE NAME OF THE CHRISTIANA RIVER
IN NEW CASTLE COUNTY TO THE CHRISTINA RIVER.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. On and after the passage and approval of this
Act the river in New Castle County now, known as the Christiana
River shall thereafter be known and designated as the Christina
River.
21
State Revenue
CHAPTER 5
FRANCHISE TAXES
AN ACT TO AMEND CHAPTER OF THE REVISED CODE OF
THE STATE OF DELAWARE OF 1935 RELATING TO FRAN-CHISE
TAXES.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That Section 64 of said Chapter 6 of the Revised
Code of Delaware of 1935, being Code Section 98 of said Code,
be and the same hereby is amended by striking out said Section
64 and inserting in lieu thereof the following:
Section 64. Rates of Franchise Taxes:All corporations ac-cepting
the provisions of the Constitution of the State of Delaware
and coming under the provisions of the General Corporation Law
of this State, and all corporations which have heretofore filed or
may hereafter file a Certificate of Incorporation under the provi-sions
of said corporation law, shall pay to the State Tax Depart-ment
as an annual franchise tax whichever of the applicable amounts
prescribed by paragraphs (1) or (2), hereinafter set forth, is
the lesser:
(1) Where the authorized capital stock does not exceed two
hundred and fifty shares, five dollars; where the authorized capi-tal
stock exceeds two hundred and fifty shares but is not more
than one thousand shares, ten dollars; where the authorized capi-tal
stock exceeds one thousand shares but is not more than three
thousand shares, twenty dollars; where the authorized capital stock
exceeds three thousand shares but is not more than five thousand
shares, twenty-five dollars; where the authorized capital stock ex-
22
CHAPTER 5 .23
FRANCHISE TAXES
ceeds five thousand shares but is not more than ten thousand shares,
fifty dollars; and the further sum of twenty-five dollars on each
ten thousand shares or part thereof.
(2) Five dollars ($5.00), where the assumed no-par capital
of the corporation, found in the manner hereinafter in this para-graph
(2) provided, does not exceed twenty-five thousand dollars
($25,000.00); ten dollars ($10.00), where such assumed no-par
capital exceeds twenty-five thousand dollars ($25,000.00) but is
not more than one hundred thousand dollars ($100,000.00);
twenty dollars ($20.00), where such assumed no-par capital ex-ceeds
one hundred thousand dollars ($100,000.00) but is not more
than three hundred thousand dollars ($300,000.00); twenty-five
dollars ($25.00), where such assumed no-par capital exceeds three
hundred. thousand dollars ($300,000.00) but is not more than five
hundred thousand dollars ($500,000.00); fifty dollars ($50.00),
where such assumed no-par capital exceeds five hundred thousand
dollars ($500,000.00) but is not more than one million dollars
($1,000,000.00); and the further sum of twenty-five dollars
($25.00) for each one million dollars ($1,000,000.00) or part
thereof of such additional assumed no-par capital.
For the purpose of computing the tax in accordance with this
paragraph (2), the corporation's assumed no-par capital, when-ever
the phrase "assumed no-par capital" is used in this paragraph
(2), shall be found by multiplying the number of authorized shares
of capital stock without par value by one hundred dollars
($100.00).
To the amount of the tax attributable to the corporation's as-sumed
no-par capital, computed as above prescribed, add one hun-dred
dollars ($100.00) for each one million dollars ($1,000,000.00)
or fraction thereof in excess of one million dollars ($1,000,000.00)
of an assumed par-value capital, found by multiplying the number
of authorized shares of capital stock having par value by the quo-tient
resulting from dividing the amount of the total assets of the
corporation, as shown in the manner hereinafter provided, by the
24 CHAPTER 5
FRANCHISE TAXES
total number of issued shares of all denominations and classes;
provided, however, that if the said quotient shall be less than the
par value of any denomination or class of authorized shares having
par value, the number of the shares of each such class shall be
multiplied by their par value for the purpose of ascertaining the
assumed par-value capital in respect of such shares and the number
of authorized shares having a par value to be multiplied by such
quotient, as aforesaid, shall be reduced by the number of such
shares whose par value exceeds such quotient; and where, to de-termine
such assumed par-value capital, it is necessary to multiply
a class or classes of shares by such quotient and also to multiply
a class or classes of shares by the par value of the shares, the as-sumed
par-value capital of the corporation shall be the sum of the
products of such multiplications. Whenever the amount of the
assumed par-value capital, computed as above prescribed, is less
than $1,000,000.00, the amount of the tax attributable thereto shall
be the amount that bears the same relation to $100.00 that the
amount of such assumed par-value capital bears to $1,000,000.00.
Unless a corporation shall submit' to the Secretary of State, at
the time of filing its annual report as required by the next preceding
Section of this Chapter, a statement under oath made by its Presi-dent,
a Vice-President, its Treasurer, or its Secretary, setting forth
the amount of the total gross assets of the corporation, as of the
nearest date on which such amount is obtainable, including in such
statement its good will valued at the same amount at which it is
valued in the books of account of the corporation, it shall pay a
franchise tax for the current year computed in the manner pre-scribed
by paragraph (1) of this Section.
In no case shall the tax on any corporation for a full taxable
year, by whichever of the said paragraphs (1) or (2) the same is
computed, be more than twenty-five thousand dollars nor less than
five dollars.
In case the corporation has not been in existence during the
whole year, the amount of tax due, at the foregoing rates and as
above provided, shall be prorated for the portion of the year dur-ing
which the corporation was in existence.
FRANCHISE TAXES
In case a corporation shall have changed during the taxable
year the amount of its authorized capital stock, the total annual
franchise tax payable at the foregoing rates shall be arrived at by
adding together the franchise taxes calculated as above set forth
as prorated for the several periods of the year during which each
distinct authorized amount of capital was in effect.
Every corporation which shall show by a supplemental affi-davit
attached to its annual report, duly sworn to by its President
and Secretary or Treasurer, or two of its Directors, or any two
of its incorporators if directors or officers have not been elected,
that it has not been engaged in any of the business activities for
which it was granted a Certificate of Incorporation shall pay only
at the rate of one-half of the amount of taxes scheduled above for
such portion of the year as it shall not have been so, engaged and
at the full rate for the remainder of the year. Any such affidavit
shall state fully the pertinent facts upon which the claim for one-half
rate is based.
For the purpose of computing the taxes imposed by this sec-tion,
the authorized capital stock of a corporation shall be consid-ered
to be the total number of shares which the corporation is au-thorized
to issue, whether or not the number of shares that may
be outstanding at any one time be limited to a less number.
Section 2. No franchise tax assessed or assessable during the
calendar year 1937 or any prior year under the provisions of said
Section 64 as heretofore existing and no assessment, suit, proceed-ing
or matter of any kind with respect thereto, shall be in anywise
affected by this Act; and the provisions of said Section 64 as here-tofore
existing shall be continued in full force and effect as to all
such taxes, assessments, suits, proceedings and matters.
Section 3. All Acts or parts of Acts inconsistent with the
provisions of this Act are hereby repealed to the extent of such
inconsistency, only.
Approved April 9, 1937.
CHAPTER 5 25
26
CHAPTER 6
FRANCHISE TAXES
AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF
THE STATE OF DELAWARE OF 1935, RELATING TO FRAN-CHISE
TAXES.
Be it enacted by the Senate and House of Representatives in
General Assembly met:
Section 1. That Section 64 of said Chapter 6 of the Revised
Code of the State of Delaware of 1935, being Code Section 98 of
said Code, as amended by the Act approved April 9, 1937, be and
the same is hereby further amended by adding at the end of said
Section 64 the following new paragraph:
Provided, however, that all corporations as herein defined which
are mutual investment companies as defined by Section 48 (e) of
the Act of Congress commonly called "The Revenue Act of 1936,"
as now existing or as hereafter amended, shall pay to the State
Tax Department as an annual franchise tax, a tax computed either
under paragraph (1) hereof, or a tax computed under paragraph
(2) hereof, or a tax at the rate of One Hundred Fifty Dollars per
annum for each One Million Dollars, or fraction thereof in excess
of One Million Dollars, of the average gross assets thereof during
the taxable year, whichever be the least. Said average assets for
the purposes of this section shall be taken to be the mean of the
gross assets on January 1 and December 31 of the taxable year.
Any corporation electing to pay a tax under this proviso shall sub-mit
to the Secretary of State at the time of filing its annual report
as required by the next preceding section of this Chapter, a state-ment
under oath made by its President, a Vice-President, its Treas-urer
or Secretary, certifying that such corporation is a mutual in-vestment
company as above defined, and, stating the amount of its
assets on January 1 and December 31 of the taxable year, and the
mean thereof. The Secretary of State may investigate the facts
set forth in said statement under oath and if it should be found
that said corporation so electing to pay under said proviso shall
not be a mutual investment company, as above defined, shall assess
CHAPTER 6 27
FRANCHISE TAXES
upon such corporation a tax under paragraphs (1) or (2) hereof,
whichever be the lesser.
Section 2. If this Act or any part thereof should be held un-constitutional
such holding shall not affect the provisions of said
Section 64, as amended by the said Act approved April 9, 1937.
Approved May 18, 1937.
28
CHAPTER 7
FRANCHISE TAXES
AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF
DELAWARE 1935 RELATING TO REFUND OF FRANCHISE
TAXES.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That Section 69 of said Chapter 6 of the Revised
Code of Delaware of 1935, being Code Section 103, be and the
same is hereby amended by striking out Paragraph (c) of said
Section 69 and substituting in lieu thereof the following:
Any corporation may within the period of six months after
the assessment or three months after the payment of taxes imposed
by this Article apply to the State Tax Board for a refund or re-duction
of taxes claimed to be erroneously or illegally assessed and
thereafter collected, or of interest or penalties claimed to have been
assessed and thereafter collected without authority, or of any pay-ment
claimed to have been excessive. If the said Tax Board shall
determine that the tax, interest and/or penalties assessed are ex-cessive
or incorrect, in whole or in part, it shall resettle the same
and adjust the assessment of tax, interest or penalties accordingly,
and shall notify the corporation and the Secretary of State of such
determination and direct the Tax Department to refund to the
corporation any amount paid in excess of the proper amount of
tax, interest and/or penalties so determined to be due. The said
Tax Board shall be further empowered to revise the penalty pro-vided
in Section 63 of this Chapter. An appeal may be taken to
the Superior Court of the State of Delaware from any decision,
determination or final action of the State Tax Board under this
section by the State of Delaware or by any corporation affected
thereby within sixty days after notification thereof and such Court
may by its judgment affirm, modify or reverse the same in whole
or in part.
Section 2. All acts or parts of acts inconsistent with the pro-
CHAPTER 7 29
FRANCHISE TAXES
visions of this act are hereby repealed to the extent of such in-consistency
only.
Approved April 16, 1937.
30
CHAPTER 8
INHERITANCE TAX
AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF
THE STATE OF DELAWARE OF 1935 RELATING TO IN-HERITANCE
TAX.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. * *
Section 2. That Section 102 of said Chapter 6 of the Revised
Code of Delaware, being Code Section 136 of said Code, be and
the same is hereby amended by striking out all of paragraphs in
Class B. of Section 102 and substituting in lieu thereof the follow-ing
paragraphs:
Section 102Class B. Where the property or any interest or
estate therein passes to or for the use of a parent, grandparent,
child by birth, wife or widow of a son or the husband or widower
of a daughter, a child by legal adoption, or lineal descendant of
the testator, intestate grantor, donor or settlor (hereinafter called
the decedent), the tax on such property, interest or estate then
shall be at the following rates:
On that part of its value exceeding Three Thousand Dollars
and not exceeding Thirty Thousand Dollars, one per cent;
On that part of its value exceeding Thirty Thousand Dollars
and not exceeding Fifty Thousand Dollars, two per cent;
On that part of its value exceeding Fifty Thousand Dollars
and not exceeding One Hundred Thousand Dollars, three per cent;
On that part of its value exceeding One Hundred Thousand
Dollars, four per cent;
Section 5. That Section 102 of said Chapter 6 of the Revised
Code of Delaware, being Code Section 136 of said Code be and
CHAPTER 8
INHERITANCE TAX
the same is hereby amended by striking out all of the paragraphs
in Class C. of Section 102 and substituting in lieu thereof the fol-lowing
paragraphs:
Section 102Class C. Where the property or any interest or
estate therein passes to or for the use of (1) a brother, or sister,
either of the whole or half blood, of the decedent or of any brother
or sister of the decedent's parent or first cousins of the decedent,
or (2) a lineal descendant of any such brother or sister of the
whole or half blood of the decedent, the tax shall be at the fol-lowing
rates:
On that part of its value exceeding One Thousand Dollars and
not exceeding Twenty-five Thousand Dollars, two per cent;
On that part of its value exceeding Twenty-five Thousand
Dollars and not exceeding Fifty Thousand Dollars, three per cent;
On that part of its value exceeding Fifty Thousand Dollars.
and not exceeding One Hundred Thousand Dollars, four per cent,
On that part of its value exceeding One Hundred Thousand
Dollars, five per cent;
Section 4. That Section 102 of said Chapter 6 of the Revised
Code of Delaware, being Code Section 136 of said Code be and
the same is hereby amended by striking out all of the paragraphs
in Class D. of Section 102 and substituting in lieu thereof the fol-lowing
paragraph:
Section 102Class D. In case of property or any interest or
estate therein passing to or for the use of any person, not de-scribed
in Class A, Class B or Class C of this Section, the tax shall
be at the following rates:
31
On that part of its value not exceeding Twenty-five Thou-sand
Dollars, five per cent;
32 CHAPTER 8
INHERITANCE TAX
On that part of its value exceeding Twenty-five Thousand
Dollars and not exceeding Fifty Thousand Dollars, six per cent;
On that part of its value exceeding Fifty Thousand Dollars
and not exceeding One Hundred Thousand Dollars, seven per cent;
On that part of its value exceeding One Hundred Thousand
Dollars, eight per cent.
Section 5. That Section 102 of said Chapter 6 of the Revised
Code of Delaware, being Code Section 136 of said Code be and
the same is hereby amended by inserting at the end of Section 102
the following:
Section 102. In determining the value of the net estate for
distribution the deductions allowable from the fair market value
of the estate on date of decedent's death shall be as follows:
Funeral and burial expenses.
Debts of decedent owing at the date of death.
Mortgages unpaid on date of death.
Commission of Executors and Administrators allowed by
Register of Wills.
Costs of administration including Attorney's fees but not
including losses on sales of assets.
Section 6. That Section 104 of said Chapter 6 of the Revised
Code of Delaware, being Code Section 138 of said Code be and
the same is hereby amended by striking out the third paragraph
of Section 104 and substituting in lieu thereof the following:
Section 104. Estates or interest in expectancy which are con-tingent
or defeasible shall be taxed at the highest rate which on
the happening of any of the contingencies or conditions named in
the will would be possible under the provisions of this Act.
CHAPTER 8 33
INHERITANCE TAX
If the property so taxed shall ultimately vest in persons tax-able
at a lower rate or in a person or a corporation exempt from
taxation by this Act, upon application to the State Tax Department
by such beneficiary for refund of any excess tax that Department,
after ascertaining the correctness of the claim, shall recommend
payment by the State Treasurer and it shall be lawful for him to
pay the amount. Interest on such refunds shall be at the rate of
four per cent per annum.
Section 7. That Section 104 of said Chapter 6 of the Revised
Code of Delaware, being Code Section 138 of said Code be and
the same is hereby amended by striking out the fourth paragraph
of Section 104 and substituting in lieu thereof the following:
Section 104. Where any beneficiary has died or may here-after
die before receiving his or her share of the estate to which
he or she is entitled, and taxes on said share have not been as-sessed
and paid, then such share shall be taxed only once and the
tax shall be assessed on the basis of the relationship of the ulti-mate
beneficiary to the first decedent.
Section 8. That Section 105 of said Chapter 6 of the Revised
Code of Delaware, being Code Section 139 of said Code be and the
same is hereby amended by striking out the last sentence in the
first paragraph of Section 105 and substituting in lieu thereof the
following:
Section 105. From fourteen months after date of death, and
until paid, said taxes shall bear interest at the rate of four per
cent per annum. Where an estate becomes involved in litigation
referred to in paragraph 6, Sec. 104, no interest shall be charged
until one month after adjudication.
Section 9. That Section 105 of said Chapter 6 of the Revised
Code of Delaware, being Code Section 139 of said Code, be and
the same is hereby amended by inserting between the fifth and
sixth paragraphs the following:
34 CHAPTER 8
INHERITANCE TAX
Section 105. Any executor or administrator who shall fail to
file the aforementioned Inventory, List and Statement with the
Register of Wills and with the State Tax Commissioner within
three months after the granting of letters testamentary or of ad-ministration
shall be subject to a penalty of $1.00 per day for each
day delinquent. This penalty shall apply to all estates delinquent
as of the effective date of this amendment but shall not apply
until one month after notice by the State Tax Department of such
delinquency.
Section 10. That Section 106 of said Chapter 6 of the Re-vised
Code of Delaware, being Code Section 140 of said Code, be
and the same is hereby amended by inserting at the end of the
paragraph the following:
Section 106. No commission shall be allowed by the Regis-ter
of Wills to any executor or administrator who has not com-plied
with the requirements of Article 10 of Chapter 6 of the Re-vised
Code of Delaware, nor on estates delinquent prior to passage
of this Act unless such requirements are complied with on or before
January 1, 1938. This penalty shall not apply until one month
after notice by the State Tax Department of such delinquency.
Section 11. All Acts or parts of Acts inconsistent with the
provisions of this Act are hereby repealed to the extent of such
inconsistency only.
Approved May 19, 1937.
Approved May 11, 1937.
CHAPTER 9
ESTATE TAX
35
AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF
THE STATE OF DELAWARE OF 1935 RELATING TO ESTATE
TAX.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That Section 109 of the said Chapter 6 of the
Revised Code of Delaware of 1935, being Code Section 143 of
said Code be and the same is hereby amended by striking out the
nineteenth paragraph of Section 109 and substituting in lieu there-of
the following:
When any amount has been erroneously paid as Delaware
Estate Tax it shall be lawful for the State Treasurer, on satisfac-tory
proof rendered to him of said erroneous payment, and upon
the recommendation of the State Tax Department, to refund and
pay to the executor, administrator or trustee, person or persons
who have paid any such tax in error, the amount of such tax so
paid, provided that all applications for the repayment of said tax
shall be made within three years from the date of said payment and
provided further that in case of the pendency, at the time, of said
payment or at any time during said three year period, of litigation
with respect to the liability for Federal Estate Tax or for Delaware
Estate Tax of the Estate on behalf of which such payment for Del-aware
Estate Tax has been made, as aforesaid, application for the
repayment of said amount erroneously paid as Delaware Estate
Tax may be made at any time within six months after the final
determination of such litigation.
Section 2. All acts or parts of acts inconsistent with the
provisions of this Act are hereby repealed to the extent of such
inconsistency only.
36
Approved May 11, 1937.
CHAPTER 10
INCOME TAX
AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF
THE STATE OF DELAWARE OF 1935 RELATING TO IN-COME
TAX.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
That Section 116 of said Chapter 6 of the Revised Code of
Delaware of 1935, being Code Section 150 of said Code be and
the same is hereby amended by striking out the third paragraph
of Section 116 (g) (4) and substituting in lieu thereof the fol-lowing:
Section 116 (g) (4) Amounts in lieu of dividends charged
by or paid to the lender of stock borrowed to cover, short sales of
securities shall be deductible in the year in which so charged or
paid; provided, however, that such amounts that have not been
currently deducted each year prior to January 1, 1937 shall be
considered a part of the cost of the transaction when completed.
CHAPTER 11
INCOME TAX
AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF
THE STATE OF DELAWARE OF 1935 RELATING TO IN-COME
TAX.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That Section 116 of said Chapter 6 of the Revised
Code of Delaware of 1935 being Code Section 150 of said Code
be and the same is hereby amended by striking out paragraph (b)
(2) of Section 116, and substituting in lieu thereof, the following:
Section 116 (b) (2). In the case of personal property ac-quired
by bequest or inheritance; The basis shall be the value of
such property as of the date of death of the decedent from whom
the property was acquired.
Section 2. That Section 116 of said Chapter 6 of the Re-vised
Code of Delaware of 1935 being Code Section 150 of said
Code, be and the same is hereby amended by inserting after Sec-tion
116 (b) (3) and before Section 116 (b) (4) thereof, the
following additional paragraph:
Section 116 (b) (3A). In the case of personal or real prop-erty
sold or otherwise disposed of during the period of adminis-tration
of an estate, the gain derived or loss sustained from the
sale, exchange or other disposition of the real or personal property,
shall be the difference between the amount realized therefrom and
the value of such property as of the date of death of the decedent
from whom such property was acquired.
Section 3. That Section 116 of said Chapter 6 of the Revised
Code of Delaware of 1935 being Code Section 150 of said Code
be and the same is hereby amended by inserting after Section 116
(c) and before Section 116 (d) thereof, the following additional
paragraph:
37
38 CHAPTER 11
INCOME TAX
Section 116 (c) (I). The basis for ascertaining the gain de-rived
or loss sustained from the sale, exchange or other disposition
of capital assets, including property, real or personal, acquired by
a person prior to becoming a resident of the State of Delaware,
shall be (1) the cost of such property or (2) the fair market
value of such property as of January 1, 1920, or (3)! the fair mar-ket
value of such property as of the date such person first became
a resident of the State of Delaware, whichever is the highest;
provided, that in ascertaining the deductible loss under this para-graph,
the loss to be deducted shall in no case exceed the actual
loss sustained upon the difference between amount received and
the cost of such property.
Section 4. That Section 120, of said Chapter 6 of the Revised
Code of Delaware of 1935, being Code Section 154 of said Code
be and the same is hereby amended by inserting after Section 120
(g) the following additional paragraph (h).
Section 120 (h). The State Tax Board shall for the purpose
of its hearings have power to issue subpoenas, compel the attend-ance
of witnesses, administer oaths, take testimony and compel the
production of pertinent books, payrolls, accounts, papers, records
and documents, and in case any person summoned to testify or to
produce any such written or printed evidence shall refuse, without
reasonable cause, to be examined or to answer a legal and per-tinent
question or to produce any such written or printed evidence
the State Tax Board may certify the fact of any such refusal to
the Court of General Sessions of the County in which such hearing
is held and such Court shall be authorized, in its discretion, to
proceed against the person so refusing as for a contempt and to
punish such person, if found guilty, in such manner as persons are
punished for contempt of Court.
Section 5. That Section 124 of said Chapter 6 of the Revised
Code of Delaware of 1935 being Code Section 158 of said Code
be and the same is hereby amended, by striking out paragraph (h)
of Section 124 and substituting in lieu thereof, the following:
CHAPTER 11 39
INCOME TAX
Section 124 (h). If, after the assessment of the tax, increase,
interest, and/or penalty shall have become final, the same or any
part thereof shall remain unpaid for ten days, the Tax Department
may file with Iny Justice of the Peace having jurisdiction of the
amount thereof and of the person of the taxable, or with the
Prothonotary of the Superior Court of the County in which the
taxable resides, a certificate of such assessment, stating the amount
thereof, the date assessed, and the dates of notice or notices, if
any, given to the taxable in connection therewith, together with a
brief summary of the proceedings had thereon. It shall thereupon
be the duty of such Justice of the Peace or Prothonotary to enter
the totaL amount of such assessment as a judgment in favor of the
State of Delaware and the said amount so entered shall thereupon
be and constitute a judgment of record in said court with like
force and effect as any other judgment in said court. Upon the
entry of such judgment, it shall be the duty of the Tax Depart-ment
forthwith to utilize the most expeditious means provided by
law for the collection of the amount thereof; and it is hereby ex-pressly
provided that no property, legal or equitable, wages, salar-ies,
deposits or moneys in banks, saving institutions or loan asso-ciations,
or other property or income of any taxable shall be ex-empt
from execution or attachment process issued upon or for the
collection of any judgment.
Section 6. All acts, or parts of acts inconsistent with the pro-visions
of this act are hereby repealed to the extent of such in-consistency
only.
Approved May 19, 1937.
T
40
CHAPTER 12
MANUFACTURERS
AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF
THE STATE OF DELAWARE OF 1935 RELATING TO
MANUFACTURERS.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That Section 137 of said Chapter 6 of the Revised
Code of Delaware of 1935, being Code Section 171 of said Code,
be and the same is hereby amended by striking out Paragraph 5
of said Section 137 and substituting in lieu thereof the following:
In case any individual, co-partnership, firm or corporation, or
any other association of persons acting as a unit, desires to engage
as owner or owners, or as agent or agents, in the practice, con-duct,
pursuit, or carrying on of the business of working raw ma-terials,
into products of a different character, finished or unfinished;
or of effecting any combination or composition of materials, the
inherent nature of which is changed; or of finishing by hand or
machinery goods, wares or merchandise or any article or material,
he, she, they or it not having been engaged in said practice, con-duct,
pursuit or carrying on of a business during the year imme-diately
.next preceding the aforesaid first day of June shall before
commencing a business as defined aforesaid, take out a fractional
license, which shall expire on the first day of June next after the
date of its issuance, first paying to the said Tax Department the
sum of Five Dollars ($5.00) ; and at the expiration of said frac-tional
license on the first day of June, he, she, they or it shall ob-tain
an annual license, which shall be valid until the first day of
June following upon his, her, they, or it filing with the said Tax
Department, a statement in writing, verified by oath or affirmation
of such individual, or one member of such co-partnership, firm or
association of persons, or of the President, or Treasurer, or Secre-tary
of such corporation, containing the information as to the ag-gregate
gross receipts as hereinbefore provided in this Section, but
limited to the period covered by the terms of the said fractional
CHAPTER 12 41
MANUFACTURERS
license; such individual, co-partnership, firm or corporation, or as-sociation
of persons, shall pay to the said Tax Department, for the
use of the State, at the time of the taking out of the first annual
license following the issuance of a fractional license; or if such
business shall be discontinued at any time prior to the renewal of
the license, the tax at the rates hereinafter provided shall be due
and payable at the time of such discontinuance and shall be a lien
against the property and assets of such individuals, partners or
corporate licensee, a tax for the said fractional period amounting
to one-fortieth of one per cent (1/40 of 1%) of the aggregate
gross receipts as set forth in the said statement covering the period
of said fractional license, in addition to the said sum of Five Dol-lars
($5.00) originally paid for said fractional license, and the
sum of Five Dollars ($5.00) for the first annual license in addi-tion
to a further tax for the said annual license of one-fortieth
of one per cent (1/40 of 1%) based upon aggregate gross receipts
rated on the proportion which the time covered by the fractional
license bears to the twelve months covered by said annual license.
Section 2. All Acts or parts of Acts inconsistent with the
provisions of this Act are hereby repealed to the extent of such
inconsistency only.
Approved May 11, 1937.
42
CHAPTER 13
MERCHANTS
AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF
THE STATE OF DELAWARE OF 1935 RELATING TO MER-CHANTS.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That Section 139 of said Chapter 6 of the Revised
Code of Delaware of 1935, being Code Section 173 of said Code,
be and the same is hereby amended by striking out Paragraph 5
of said Section 139 and substituting in lieu thereof the following:
In case any individual, co-partnership, firm or corporation, or
any other association of persons acting as a unit, desires to engage
as owner or owners, or as agent or agents, in the business of buying
and selling merchandise for cash or by barter, or engage in, prose-cute,
follow, or carry on a retail or wholesale business by purchas-ing
and selling produce, goods, wares, or any property of whatever
description, he, she, they or it not having been engaged in such a
business as hereinbefore defined during the year immediately next
preceding the aforesaid first day of June, shall, before commencing
such business, take out a fractional license, which shall expire on
the first day of June next after the date of its issuance, first paying
to the said Tax Department the sum of Five Dollars ($5.00) ; and
at the expiration of said fractional license on the first day of June,
he, she, they or it shall obtain an annual license, which shall be
valid until the first day of June following, upon the filing with the
said Tax Department, by him, her, them or it, of a statement in
writing, verified by oath or affirmation of such individual, or one
member of such co-partnership, firm or association, or of the Presi-dent,
Treasurer or Secretary of such corporation, containing the
information as to the aggregate cost value as hereinbefore pro-vided
in this Section, but limited to the period covered by the terms
of the said fractional license; such individual, co-partnership, firm
or corporation, or association of persons shall pay to the said Tax
Department, for the use of the State, at the time of the taking out
CHAPTER 13 43
MERCHANTS
of the first annual license following the issuance of a fractional
license; or if such business shall be discontinued at any time prior
to the renewal of the license, the tax at the rates hereinafter pro-vided
shall be due and payable at the time of such discontinuance
and shall be a lien against the property and assets of such individ-uals,
partners or corporate licensee, a tax for the said fractional
period amounting to one-tenth of one per cent (1/10th of 1%)
of the aggregate cost value as set forth in the said statement cover-ing
the period of said fractional license, in excess of Five Thousand
Dollars ($5,000.00), in addition to the said sum of Five Dollars
($5.00) originally paid for said fractional license, and the sum
of Five Dollars ($5.00) for the first annual license, in addition to
a further tax for the said annual license of one-tenth of one per
cent (1/10th of 1%), based upon the aggregate cost value rated
on the proportion which the time covered by the fractional license
bears to the twelve months covered by said annual license, in ex-cess
of Five Thousand Dollars ($5,000.00).
Section 2. All Acts or parts of Acts inconsistent with the
provisions of this Act are hereby repealed to the extent of such
inconsistency only.
Approved April 27, 1937.
44
CHAPTER 14
OCCUPATIONAL LICENSES
AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF
THE STATE OF DELAWARE OF 1935 RELATING TO OCCU-PATIONAL
LICENSES.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That Article 16 of said Chapter 6 of the Revised
Code of Delaware of 1935, be and the same is hereby amended by
striking out Sections 158 to 164, inclusive, being Code Sections 192
to 198, inclusive, and substituting in lieu thereof the following:
Section 2. 192. Sec. 158. Occupations of Two Classes;
Service and Business:For the purpose of this Article, occupations
shall be of two classes, viz: Service Occupations and Business Oc-cupations.
It shall be unlawful for any person or persons, firm,
co-partnership or corporation to engage in or carry on any trade or
business hereinafter mentioned without first having obtained a
license therefor from the State Tax Department and paid the sum
hereinafter set forth therefor.
Section 3. 193. Sec. 159. Service Occupations Defined:
The occupations that are listed "service occupations," shall include
any individual, co-partnership, firm or corporation, or any other
association of persons acting as a unit, hereinafter termed "person,"
are hereby specifically defined and shall pay an annual license at
the following rates:
Architect, Ten Dollars ($10.00). Architect shall include every
person engaged in the business of designing, planning and tech-nically
supervising the construction of any building, edifice or other
structural unit.
Attorney-at-Law, Ten Dollars ($10.00). Attorney-at-Law shall
include every individual duly admitted to the Bar of any Court of
CHAPTER 14 45
OCCUPATIONAL LICENSES
the State of Delaware and engaged in the active practice of such
profession.
Auctioneer, Ten Dollars ($10.00). Auctioneer shall include
every person engaged in the business of crying sales of real or per-sonal
property on behalf of other persons for profit, except as
otherwise provided by the provisions of this Chapter.
Chiropodist, Ten Dollars ($10.00). Chiropodist shall include
every person engaged in the practice of caring for the feet of hu-man
beings.
Chiropractor, Ten Dollars ($10.00). Chiropractor shall in-clude
every person engaged in the practice of treating human ail-ments
by means of muscular or bone manipulation.
Conveyancer, Ten Dollars ($10.00). Conveyancer shall in-clude
every person engaged in the business of conveying real prop-erty
and drafting legal instruments for so doing except attorneys-at-
law having a license to practice such profession in this State.
Dentist, Ten Dollars ($10.00). Dentist shall include every
person qualified under the laws of the State of Delaware to prac-tice
dentistry and engaged in active practice of such profession.
Distributor, Ten Dollars ($10.00). Distributor shall include
every person engaged in the business of distributing samples, hand-bills
or posters for compensation or on commission.
Drayman, Ten Dollars ($10.00). Drayman shall include
every person engaged in the business of transporting for profit
tangible personal property of other persons by means of motor-propelled
or horse-drawn vehicles.
Employment Agent, Ten Dollars ($10.00). Employment
Agent shall include every person engaged in the business of hiring
or securing positions for other persons for profit.
46 CHAPTER 14
OCCUPATIONAL LICENSES
Engineer, Ten Dollars ($10.00). Engineer shall include every
person engaged in the practice of the profession of technical engi-neering,
consultant or otherwise, who accepts retainments from the
general public for profit including civil, electrical, mechanical,
chemical or other branch of technical engineering.
Factor, Ten Dollars ($10.00). Factor shall include every
person engaged in the business of buying and selling or receiving
for sale, merchandise for other persons on a commission basis or
for profit not coming within the provisions of Section 139 of Chap-ter
6 of this Revised Code.
Incorporator, Ten Dollars ($10.00). Incorporator shall in-clude
every person engaged in the business of procuring corporate
charters, or acting as resident, registration or transfer agent of do-mestic
corporations, except attorneys-at-law having a license to prac-tice
such profession in this State.
Keeper of Stallion or Jack, Ten Dollars ($10.00). Keeper
of Stallion or Jack shall include every person engaged in the busi-ness
of keeping and/or traveling stallions and/or jacks for breed-ing
purposes.
Keeper of Public Baths, Ten Dollars ($10.00). Keeper of
Public Baths shall include every person engaged in the business of
maintaining or operating for the use of the general public for
profit, an establishment for baths of any kind or description.
Keeper of Livery Stable, Ten Dollars ($10.00). Keeper of
Livery Stable shall include every person engaged in the business
of maintaining for the use of the general public for profit a place
wherein horses and other animals of like nature are taken care of.
Manicurist, Ten Dollars ($10.00). Manicurist shall include
every person engaged in the business of caring for the hands.
Mercantile Agency, Ten Dollars ($10.00). Mercantile Agency
shall include every person engaged in the business of investigation
CHAPTER 14
OCCUPATIONAL LICENSES
47
of financial ratings and credit and/or the collection of commercial
accounts for other persons except attorneys-at-law having a license
to practice such profession in this State.
Optometrist, Ten Dollars ($10.00). Optometrist shall include
every person qualified under the laws of the State of Delaware to
practice optometry and engaged in active practice of such profes-sion.
Osteopath, Ten Dollars ($10.00). Osteopath shall include
every person qualified under the laws of the State of Delaware to
practice osteopathy and engaged in active practice of such profes-sion.
Physician and/or Surgeon, Ten Dollars ($10.00). Physician
and/or. Surgeon shall include every person qualified under the laws
of the State of Delaware to practice medicine and surgery and en-
' gaged in active practice of such profession.
Public Accountant, Ten Dollars ($10.00). Public Accountant
shall include every person actively engaged in the business of gen-eral
public accounting.
Real Estate Agent, Ten Dollars ($10.00). Real Estate Agent
shall include every person engaged in the business of buying, selling
or renting real estate or collecting rents thereon for the account of
other persons upon a commission or for profit.
Textile Renovator, Ten Dollars ($10.00). Textile Renovator
shall include every person engaged in the business, other than in a
private capacity, of pressing, cleaning, washing, scouring, bleach-ing,
dyeing, or otherwise reconditioning and/or accepting for re-conditioning
any article of clothing, or of any woven or knitted
fabric of every form and nature, whether the actual reconditioning
is done within or without the State of Delaware.
Transportation Agent, Ten Dollars ($10.00). Transportation
Agent shall include every person engaged in the business of selling
-
48 CHAPTER 14
OCCUPATIONAL LICENSES
tickets, on behalf of other persons, for transportation by common
carriers on a commission basis or for profit.
Warehouseman, Ten Dollars ($10.00). Warehouseman shall
include every person engaged in the business of public storage of
tangible personal property, including all services in connection
therewith.
Section 4. 194. Sec. 160. Following Service Occupation
Without a License, a Misdemeanor; Penalty:If any individual,
co-partnership, firm or corporation, or any association of persons
acting as a unit shall engage in, prosecute, follow or carry on any
service occupation, as is herein set forth in Section 159 of this Ar-ticle,
within the limits of this State, without having first obtained
a proper license therefor, he, she, or they, and the individuals com-posing
such firm or association of persons, and each of them, and
the President and Directors of such corporation, and each of them,
for every such offense shall be deemed guilty of a misdemeanor and
upon conviction thereof, besides being liable to the payment of the
license fees, shall be subject to imprisonment for a term not ex-ceeding
two years, or a fine not exceeding Five Hundred Dollars
($500.00), or both, in the discretion of the Court.
Section 5. 195. Sec. 161. Business Occupations Defined:
The occupations that are listed "business occupations," shall in-clude
any individual, co-partnership, firm or corporation, or any
other association of persons acting as a unit, hereinafter termed
"persons," are hereby specifically defined and shall pay an annual
license at the rates hereinafter set forth:
Advertising Agency, Twenty-five Dollars ($25.00). Adver-tising
Agency shall include every person engaged in the business
of displaying advertising matter by bill boards, posters or circulars,
signs or window display, or shall undertake the writing or com-position
of advertisements for other persons on a commission,
rental or flat basis.
Amusement Conductor, Fifty Dollars ($50.00). Amusement
Conductor shall include every person engaged in the business of
CHAPTER 14 49
OCCUPATIONAL LICENSES
conducting or maintaining, or furnishing on a commission or other
basis mechanical devices for the entertainment of the general pub-lic
for which a charge is made for the use thereof.
Amusement Park Operator, Two Hundred Fifty Dollars
($250.00). Amusement Park Operator shall include every person
engaged in the business of exhibiting in an arena, park, or other
open spaces any two or more amusements, as in this Section de-fined,
including theatrical performances and moving pictures and
eating houses but not in the conducting or exhibiting of a circus.
Barber, Five Dollars ($5.00) for first two chairs and One
Dollar ($1.00) for each additional chair used, but not more than
Ten Dollars ($10.00). Barber shall include every person engaged
in the business of shaving the beard and cutting, trimming, wash-ing,
waving or otherwise dressing the hair of human beings.
Beautician, Five Dollars ($5.00) for the first two chairs and
One Dollar ($1.00) for each additional chair used, but not more
than Ten Dollars ($10.00). Beautician shall include any person
engaged in the business of doing work which is generally and
usually performed by so-called hairdressers, cosmetologists, cosme-ticians,
beauticians or beauty culturists, and however denominated
in so-called hairdressing and beauty shops ordinarily patronized by
women, which work is for the embellishment, cleanliness and beau-tification
of women.
Bottler, Twenty-five Dollars ($25.00). Bottler shall include
every person engaged in the business of bottling from the bulk
all beverages commonly known as soft drinks, whether said bever-ages
shall be prepared in whole or in part by said bottler.
Broker, One Hundred Dollars ($100.00). Broker shall in-clude
every person engaged in the business of buying and selling
for the account of other persons for a commission, or for profit,
stocks, bonds, currency, negotiable paper, securities, and any other
intangible personal property.
Circus Exhibitor, Five Hundred Dollars ($500.00) for use
within the corporate limits of any City in this State having a popu-
50 CHAPTER 14
OCCUPATIONAL LICENSES
lation of over 50,000 people; Three Hundred Dollars ($300.00)*
for use within one mile of the corporate limits of any City in this
State having a population of over 50,000 people; One Hundred
Dollars ($100.00) for use not within one mile of the corporate
limits of any City in this State having a population of over 50,000
people. Circus Exhibitor shall include every person engaged in
the business of exhibiting in a tent, arena, or other open space
feats of horsemanship, acrobatic stunts, freaks, trained or wild ani-mals,
and other forms of entertainment commonly known as circus,
including the conducting of eating houses and merchandising inside
the tents of said Circus Exhibitor.
Dairyman, Ten Dollars ($10.00). Dairyman shall include
every person engaged in the business of buying and selling dairy
products excepting such persons as sell their own products or are
engaged in the manufacture of such products.
Eating House Keeper, Ten Dollars ($10.00). Eating House
Keeper shall include every person engaged in the business of oper-ating
a public place for the sale of food, prepared and/or consumed
on the premises, for the accommodation of casual visitors.
Finance Acceptor, Twenty-five Dollars ($25.00). Finance Ac-ceptor
shall include every person engaged in the business of lend-ing
money on automobiles, radios and other articles of tangible
personal property, the title to which is taken as security by the
lender and repayments of the loans are made by installments or
otherwise.
General Repairman, Ten Dollars ($10.00). General Repairf
man shall include every person engaged in the business of repair-ing,
reconditioning or otherwise restoring to useful service personal
property of every kind and description not otherwise provided for
under this Act.
Junk Dealer, Ten Dollars ($10.00). Junk Dealer shall in-clude
every person engaged in the business of buying and selling
old iron, brass, lead, copper, or other metals, or combinations
thereof, paper, old automobile tires, second-hand personal property
of any kind or description whatever, commonly kn6wn as junk.
CHAPTER 14 51
OCCUPATIONAL LICENSES
In the application of the provisions of the foregoing defini-tions,
no auctioneer shall be authorized by virtue of the license
granted to employ any other person to act as auctioneer in his
behalf, except in his own store or warehouse, or in his presence,
nor shall the term "auctioneer" apply or extend to judicial or ex-ecutive
officer making sales in pursuance of any execution, judg-ment,
or decree of any court, nor to public sales made by executors
or administrators.
Laundry Operator (a), Twenty-five Dollars ($25.00). Laun-dry
Operator shall include every person engaged in the business of
operating a laundry where steam and/or electric power is used or
employed on custom work, and/or of securing goods or fabrics to
be so laundered whether the actual work of laundering such goods
or fabrics is done within or without the State of Delaware.
Laundry Operator (b), Ten Dollars ($10.00). Laundry Op-erator
shall include every person engaged in the business of oper-ating
a laundry where steam and/or electric power is not used or
employed on custom work, and/or of securing goods or fabrics to
be so laundered whether the actual work of laundering such goods
or fabrics is done within or without the State of Delaware.
Motor Vehicle Serviceman, Ten Dollars ($10.00). Motor Ve-hicle
Serviceman shall include every person engaged in the business
of repairing, rebuilding, repainting, or otherwise re-conditioning of
motor vehicles or their parts, or storing or rental of garage space
in excess of three cars.
Operator of Pool Tables, Billiard Tables, Shuffle Boards or
Bowling Alleys, Fifteen Dollars ($15.00) for the first table, board
or alley used; Ten Dollars ($10.00) for the second table, board or
alley; and Five Dollars ($5.00) for each additional table, board
or alley. Operator of Pool Tables, Billard Tables, Shuffle Boards
or Bowling Alleys shall include every person engaged in the opera-tion
and/or management of pool tables, billiard tables, shuffle
boards and/or bowling alleys for the use of the general public
anywhere within the State of Delaware.
5 2 CHAPTER 14
OCCUPATIONAL LICENSES
Operator of Taxicabs and Buses, Ten Dollars ($10.00) for
the first motor vehicle; Two Dollars ($2.00) for each additional
motor vehicle. Operator of Taxicabs and Buses shall include every
person engaged in the operation of motor vehicles in transporting
persons for hire in the accommodation of the general public.
Pawnbroker, Ten Dollars ($10.00). Pawnbroker shall in-clude
every person engaged in the business of lending money on
pledge of tangible personal property, or purchasing the same on
condition of returning it to the seller at a stipulated price, and of
selling said property in default of the pawner.
Photographer, Twenty Dollars ($20.00). Photographer shall
include every person engaged in the business of taking, making
and/or developing photographs, or pictures by action of light, for
profit or reward.
Showman, One Hundred Dollars ($100.00). Showman shall
include every person engaged in the business of conducting or
operating a public theatre, house, or place for the exhibition of
stage and/or floor shows, moving pictures, animal shows, or car-nivals
for private profit, and all other amusements of like char-acter
conducted for profit exclusive of boxing and wrestling matches;
within the corporate limits of any City in this State having a popu-lation
of over 5,000 people. Showman, Twenty-five Dollars
($25.00). Showman shall include every person engaged in the
business of conducting or operating a public theatre, house, or
place for the exhibition of stage and/or floor shows, moving pic-tures,
animal shows, or carnivals for private profit, and all other
amusements of like character conducted for profit exclusive of
boxing and wrestling matches, within the corporate limits of any
City, town or village in this State having a population of less than
5,000 people.
Undertaker, Ten Dollars ($10.00). Undertaker shall include
every person engaged in the business, and qualified under the law
of the State of Delaware to be so engaged, of undertakers and in
active conduct thereof.
CHAPTER 14
OCCUPATIONAL LICENSES
Section 6. 196. Sec. 162. Any individual, co-partnership,
firm or corporation, or other association of persons acting as a
unit desiring to engage in, prosecute, follow or carry on the busi-ness
of Contracting as herein defined shall obtain a license from
the State Tax Department and pay a license fee at the following
rates:
Five Dollars ($5.00) on the gross receipts for such business
not exceeding Five Thousand Dollars ($5,000.00) ; one-fifth of one
per cent (1/5 of 15) for each thousand dollars of gross receipts
in excess of Five Thousand Dollars ($5,000.00) the total amount
not to exceed One Hundred Dollars ($100.00). At the time of
engaging in such business such Contractor shall procure said license
for fractional period paying therefor the sum of Five Dollars
($5.00) ; and at the expiration of said fractional license on the first
day of June, he, she, they, or it shall obtain an annual license,
which shall be valid until the first day of June following, upon his,
her, they or it filing with the said Tax Department, a statement in
writing, verified by oath or affirmation of such individual, or one
member of such co-partnership, firm or association of persons, or
of the President, or Treasurer, or Secretary of such corporation,
containing the information as to the aggregate gross receipts as
hereinbefore provided in this Section, but limited to the period
covered by the terms of the said fractional license; such individual,
co-partnership, firm or corporation, or association of persons shall
pay to the said Tax Department, for the use of the State at the
time of the taking out of the first annual license following the
issuance of a fractional license, or if such business shall be dis-continued
at any time prior to the renewal of the license, the tax
at the rates hereinafter provided shall be due and payable at the
time of such discontinuance and shall be a lien against the property
and assets of such individuals, partners or corporate licensee, a tax
for the said fractional period amounting to one-fifth of one per
cent (1/5 of 1%) of the aggregate gross receipts as set forth in
the said statement covering the period of said fractional license,
in excess of Five Thousand Dollars ($5,000.00), in addition to the
said sum of Five Dollars ($5.00) originally paid for said fractional
license, and the sum of Five Dollars ($5.00) for the first annual
53
54 CHAPTER 14
OCCUPATIONAL LICENSES
license in addition to a further tax tor the said annual license of
one-fifth of one per cent (1/5 of 1%) based upon aggregate gross
receipts rated on the proportion which the time covered by the
fractional license bears to the twelve months covered by said an-nual
license, in excess of Five Thousand Dollars ($5,000.00).
For the purpose of this Section Contractor shall include every
person engaged in the business of the construction, alteration, re-pairing,
dismantling or demolition of buildings, roads, bridges, via-ducts,
sewers, water and gas mains, and every other type of struc-ture
coming within the definition of real property, including such
construction, alteration, or repairing of such property to be held
either for sale or rental, and further including all sub-contractors.
Section 7. 197. Sec. 163. If any individual, co-partnership,
firm or corporation, or any association of persons acting as a unit
shall engage in, prosecute, follow, or carry on a business occupa-tion,
as is herein set forth in Sections 161 and 162 of this Act,
within the limits of this State, without having first obtained a
proper license therefor, he, she, or they, and the individuals com-posing
such firm or company, and each of them, and the President
and Directors of such corporation, and each of them, for every
such offense, shall be deemed guilty of a misdemeanor, and upon
conviction thereof besides being liable to the payment of the license
fees, shall be subject to imprisonment for a term not exceeding
two years, or a fine not exceeding Five Hundred Dollars ($500.00),
or both, in the discretion of the Court.
Section 8. That Article 16 of said Chapter 6 of the Revised
Code of Delaware be and the same is hereby amended, by striking
out Section 166, being Code Section 200, and substituting in lieu
thereof, the following:
Section 9. 198. Sec. 164. What License Shall Contain and
Set Forth:Every license issued under this Article shall contain
and set forth, in the case of service occupations, the name and place
of abode of the individual, co-partnership, firm or corporation or
other association of persons, the fact that such individual, co-
CHAPTER 14 55
OCCUPATIONAL LICENSES
partnership, firm or corporation, or other association of persons is
engaged in a service occupation as defined in Section 159 of this
Article, and, the amount of the license fee paid to the State, to-gether
with the date of the issuance of the license; and said license
shall expire annually upon the first day of June next succeeding
the date of issue.
Every license issued under this Article shall contain and set
forth, in the case of business occupations, the name and place of
business of the individual, co-partnership, firm or corporation, or
other association of persons, the fact that such individual, co-partnership,
firm or corporation, or other association of persons
is engaged in a business occupation as defined in Section 161 of
this Article and naming therein the trade, business, pursuit, or oc-cupation
for which license is granted, and the amount of the license
fees paid to the State, together with the date of the issuance of the
license; and said license shall expire annually upon the first day
of June next succeeding the date of issue with the exception of the
circus exhibitor, whose license shall continue in force for three
months from the date of issuance thereof and no longer. A license
granted for a business occupation shall not authorize the individual,
co-partnership, firm or corporation or other association of persons
to engage in, prosecute, follow, or carry on any trade, business,
pursuit, or occupation specified in such license in any other place
than the place of business set forth in such license, provided, how-ever,
that if a licensee changes the location of his place of business
during the period for which the license is issued, the license may
be transferred to such new location. In every case where more
than one of the service occupations set forth in Section 159 of this
Article and/or the business occupations set forth in Sections 161
and 162 of this Article shall be pursued or carried on by the same
individual, co-partnership, firm or corporation, or other association
of persons at the same time, a license must be taken out for each,
provided, however, that where more than one license is required,
the total of the license fees shall be the fee required as hereinbefore
specified for the highest priced license to be issued, plus Five
Dollars ($5.00) for each additional license required to be issued
in lieu of the rates hereinbefore prescribed.
56 CHAPTER 14
OCCUPATIONAL LICENSES
Every circus exhibitor who shall procure a license to conduct
a circus shall be authorized and empowered during the term for
which such license was granted, to exercise and carry on such busi-ness
occupation in every county of this State, subject, however, to
the provisions and restrictions contained in said license. Every
other individual, co-partnership, firm or corporation, or other asso-ciation
of persons, who shall procure either a service occupation
or business occupation license shall be authorized and empowered,
during the term for which such license was granted, to exercise
and carry on such service occupation or business occupation in any
county of this State, subject, however, to the provisions and restric-tions
in this Section set forth.
Approved April 27, 1937.
57
CHAPTER 15
OCCUPATIONAL LICENSES
CONTRACTORS
AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF
DELAWARE, 1935, RELATING TO "CONTRACTORS."
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That 196 Section 162 of Chapter 6 of the Revised
Code of the State of Delaware, 1935, be and the same is hereby
amended by striking out paragraph 8 of said section and inserting
in lieu thereof the following new paragraph:
(8) Contractor embraces every person engaged in the inde-pendent
business of constructing, altering or repairing of buildings,
roads, bridges, viaducts, sewers, water and gas mains and every
other type of structure coming within the definition of real prop-erty,
including sub-contractors, but not including persons working
for wages by the hour, day or week who are responsible to their
employer not only for the results of their work but also as to the
means and methods of its accomplishment.
Approved April 27, 1937.
58
CHAPTER 16
OCCUPATIONAL LICENSES
BOTTLERS
AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF
DELAWARE, 1935, RELATING TO OCCUPATION LICENSE
FOR BOTTLER.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That Chapter 6 of the Revised Code of Delaware,
1935, be and the same is hereby amended by striking out the words
"for each license as a bottler, the sum of $25.00" where said words
appear in lines 10 and 11 of the second paragraph of 197, Section
163 of said Chapter, and by inserting in lieu thereof the following
words:
"for each license as a bottler, the same license fee shall be
paid and under the same regulations as that required of a mer-chant
as provided in Article 14 of said Chapter 6."
Approved April 30, 1937.
CHAPTER 17
OPTOMETRISTS AND VETERINARIANS
AN ACT TO AMEND ARTICLE 17, CHAPTER 6 OF THE REVISED
CODE OF THE STATE OF DELAWARE OF 1935, RELATING
TO OPTOMETRISTS AND VETERINARIANS.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That 203. Section 169 be and the same is hereby
amended by striking out the words "and fifty cents" appearing in
said Section.
Section 2. That 204. Section 170 be and the same is hereby
amended by striking out the words "and fifty cents for the use of
the County" appearing in said Section.
Section 3. All acts or parts of acts inconsistent with this Act
are hereby repealed to the extent of such inconsistency only.
Approved May 5, 1937.
59
60
CHAPTER 18
REFUND OF TAXES ERRONEOUSLY COLLECTED
BY STATE TAX DEPARTMENT
AN ACT TO AMEND ARTICLE 18, CHAPTER 6 OF THE REVISED
CODE OF THE STATE OF DELAWARE OF 1935 RELATING
TO REFUNDS OF LICENSE FEES ERRONEOUSLY COLLECT-ED
BY THE STATE TAX DEPARTMENT.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
That 206. Section 172 be and the same is hereby amended by
adding the following Section to be known as 206A. Section 172A.
Section 1. 206A. Section 172A. Refunds of Taxes Erroneous-ly
Collected by the State Tax Department.
Any person who has erroneously obtained a license may make
application to the State Tax Commissioner for a refund of such
amount erroneously paid for such license. The State Tax Commis-sioner,
with the approval of the State Tax Board, shall certify to
the State Treasurer the amount of such tax erroneously collected,
and the State Treasurer shall be and he is hereby authorized and
directed to pay out of any moneys in the treasury to the credit of
the General Fund of the State of Delaware such amount erroneously
paid for such license.
Section 2. That 206. Section 172 of the Revised Code of
the State of Delaware be and the same is hereby amended; by add-ing
the following paragraph to be known as 206B. Section 172B.
206B. Section 172B. Violations; Jurisdiction of the Municipal
Court of Wilmington and Justices of the Peace in New Castle
County:All violations of Articles 13 to 17, inclusive, of this Chap-ter,
and offenses against the same, are hereby constituted misde-meanors,
and the Municipal Court of the City of Wilmington and
Justices of the Peace in the several counties shall have jurisdiction
to hear, try and determine said misdemeanors or any of them.
Section 3. All acts or parts of acts inconsistent with this act
are hereby repealed to the extent of such inconsistency only.
Approved April 16, 1937.
CHAPTER 19
REFUND OF LICENSE FEES ERRONEOUSLY COLLECTED
BY STATE TAX DEPARTMENT
AN ACT TO APPROPRIATE THE SUM OF ONE HUNDRED,
THIRTY-THREE DOLLARS AND FIFTY-TWO CENTS
($133.52) TO REIMBURSE CERTAIN PERSONS FOR PAY-MENTS
ERRONEOUSLY MADE BY THEM TO THE STATE
OF DELAWARE FOR MERCHANTS, MANUFACTURERS OR
OCCUPATIONAL LICENSE.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That the State Treasurer be and he is hereby au-thorized
and directed to pay out of any moneys in the treasury to
the credit of the General Fund of the State of Delaware, a sum
not to exceed One Hundred, Thirty-three Dollars and Fifty-two
Cents ($133.52) to reimburse persons hereinafter named in the
respective amounts indicated beside the name of each of such per-sons
for license which the State Tax Commissioner with the ap-proval
of State Tax Board shall certify to the State Treasurer as
having been erroneously paid:
Name Amount
Ralph Trivits, S. Market St. and Garaches Lane,
Wilmington, Delaware $ 12.48
Linton F. Truitt, Elkton, Maryland 10.00
Try-Me-Bottling Company, Seaford, Delaware 6.04
Jonathan G. Moore, Bethel, Sussex County, Dela-ware
10.00
Joseph S. Comerford, 3118 Van Buren Street, Wil-mington,
Delaware 10.00
Clicquot Club Company, Millis, Massachusetts 25.00
Elsie B. Lankford, Felton, Delaware 5.00
John E. Pfalzgraff, Bellefonte Service Station, 710
Philadelphia Pike, Wilmington, Delaware 10.00
61
62 CHAPTER 19
REFUND OF LICENSE FEES ERRONEOUSLY COLLECTED
BY STATE TAX DEPARTMENT
William A. Berry, Jr., Milford, Delaware 5.00
John C. Gildersleeve, 309 Townsend Street, Wil-mington,
Delaware 10.00
Harry T. Jones, Box No. 137, Route No. 3, New-ark,
Delaware 10.00
John J. O'Connor, 103 N. Harrison Street, Wil-mington,
Delaware 5.00
Elzie Tunnel!, Rosedale Beach, Millsboro, R. D.,
Delaware 5.00
William P. Steinmetz, 233 Walnut Street, Wil-mington,
Delaware 10.00
Approved April 19, 1937.
$133.52
CHAPTER 20
GASOLINE -TAX
AN ACT TO AMEND CHAPTER 6 OF THE REVISED CODE OF
DELAWARE, 1935, RELATING TO DISCLOSURE OF THE
AMOUNT OF TAX PAID AND OTHER INFORMATION CON-TAINED
IN REPORTS FILED BY 'MOTOR FUEL DEALERS.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That Chapter 6 of the Revised Code of Delaware,
1935, be and the same is hereby amended by striking out and re-pealing
226 Section 192 of said Chapter.
Approved May 17, 1937.
63
64
CHAPTER 21
PRO-RATION OF LICENSES' FOR A PERIOD OF A YEAR
AN ACT TO AMEND ARTICLE 25, CHAPTER 6 OF THE REVISED
CODE OF DELAWARE, 1935, RELATING TO PRO RATION
OF LICENSES FOR PERIOD OF A YEAR.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That 240. Section 206 of the Revised Code of the
State of Delaware of 1935 be and the same is hereby amended by
striking out the third and fourth paragraphs thereof.
Section 2. That Section 210, being Code Section 244, be and
the same is hereby repealed.
Section 3. All acts or parts of acts inconsistent with this act
are hereby repealed to the extent of such inconsistency only.
Approved May 11, 1937.
CHAPTER 22
AUTHORIZING THE STATE OF DELAWARE TO BORROW
$290,000.00 AND ISSUE BONDS THEREFOR
AN ACT AUTHORIZING THE STATE OF DELAWARE TO BOR-ROW
TWO HUNDRED NINETY THOUSAND DOLLARS AND
ISSUE BONDS THEREFOR FOR THE PURPOSE OF ERECTING
CERTAIN NEW STATE BUILDINGS.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met (three-fourths of
all the members elected to each branch thereof concurring therein):
Section 1. That the Governor and the State Treasurer and
the Secretary of State of the State of Delaware, herein sometimes
referred to as the "issuing officers," are hereby authorized, fully
empowered and directed, to borrow, upon the faith and credit of
the State of Delaware a sum of money not in excess of Two Hun-dred
Ninety Thousand ($290,000.00) Dollars, One Hundred Thou-sand
($100,000.00) Dollars of which shall be used for the erec-tion,
construction and equipment of a new State building to be
located in the City of Dover, on lands owned by the State of Dela-ware,
which building shall be used to house the Corporation De-partment
and the Motor Vehicle Department of the office of the
Secretary of State, and the offices of the Public Archives Commis-sion,
a further sum of One Hundred Thousand ($100,000.00) Dol-lars
to be used for the erection, construction and equipment of cer-tain
buildings or annexes at the Delaware State Hospital at Farn-hurst,
a further sum of Twenty-five Thousand ($25,000.00) Dollars
to be used for the erection, construction and equipment of a sewer
disposal plant at Brandywine Sanatorium, Marshallton, and a further
sum of Sixty-five Thousand ($65,000.00) Dollars for the construc-tion
and equipment of a State Armory at Milford, and to issue
bonds of the State of Delaware in a sum not in excess of Two
Hundred Ninety Thousand ($290,000.00) Dollars for said pur-poses.
The said bonds may be issued at one time or from time
to time, and the said "issuing officers" shall determine all matters
in connection therewith, subject to the provisions contained in this
Act.
65
66 CHAPTER 22
AUTHORIZING THE STATE OF DELAWARE TO BORROW
$290,000.00 AND ISSUE BONDS THEREFOR
Section 2. That the said bonds, issued in accordance with
the provisions of this Act, shall be a direct general obligation of
the State, and the public faith and credit of the State is hereby
expressly pledged for the full and complete payment of the debt,
principal and interest. The principal and interest of the said bonds
shall, be exempt from taxation by the State or by any political sub-division
thereof, for any purpose whatsoever.
Section 3. That the said bonds shall be signed in the name
of the State of Delaware by the Governor, the Secretary of State,
and the State Treasurer, and shall have the great seal of the State
impressed thereon. Attached interest coupons shall be authenti-cated
by the signature or facsimile signature of the State Treasurer.
The said bonds may be issued notwithstanding that any of the offi-cers
signing them or whose facsimile signature appears on the
coupons shall have ceased to hold office at the time of such issue
or at the time of the delivery of said bonds.
Section 4. That the said bonds shall recite that they are is-sued
for the purpose set forth in Section One of this Act, and that
they are issued in pursuance of this Act and the constitution of this
State, and such recital shall be conclusive evidence of the authority
of the State to issue said bonds and of their validity. Any such
bonds containing such recital shall, in any suit, action or proceeding
involving their validity, be conclusively deemed to be fully au-thorized
by this Act and to have been issued, executed and deliv-ered
in conformity herewith, and shall be incontestable for any
cause.
Section 5. That the said bonds shall be in such form and in
such denomination and may contain such other and further recital
and be subject to such terms and conditions, with such privileges
as to registration, conversion, reconversion, redemption, and ex-change,
and may contain such other provisions, as may be deter-mined
by the said "issuing officers."
Section 6. That the said bonds shall bear interest payable
CHAPTER 22 67
AUTHORIZING THE STATE OF DELAWARE TO BORROW
$290,000.00 AND ISSUE BONDS THEREFOR
semi-annually at a rate of interest not exceeding four percentum
KO per annum.
Section 7. That the said bonds shall mature as the "issuing
officers" may determine; provided, however, that beginning after
June 30, 1939, not less than Fifteen Thousand Dollars ($15,000.00)
of the principal debt hereby authorized shall be paid each year
until the total of the said debt is fully paid.
Section. 8. That all money received from the sale of the said
bonds authorized under the provisions of this Act shall be deposited
by the State Treasurer in a Special Fund, at the Farmers' Bank of
the State of Delaware, at Dover, to be opened by him for such
purpose, and shall be used exclusively for the purpose set forth in
this Act, and shall be allocated to the institutions of the State and
the project referred to in Section 1 of this Act, in the amounts and
proportions to each, as designated in and allocated by certain Acts
of the present General Assembly appropriating to such institutions
of the State the money received from the sale of the said bonds
authorized by this Act.
Section 9. That the Budget Appropriation Bill enacted and
approved by the General Assembly at the One Hundred and Sev-enth
Session, and at each and every subsequent biennial session
thereof, shall contain under the Debt Service Item provisions for
the payment of maturity principal and interest of said bonds issued
by virtue of this Act and such revenues of the State of Delaware
that are not prohibited by constitutional provisions or committed
by preceding statutes for other purposes are hereby pledged for the
redemption and, cancellations of the said bonds and the payment
of the interest thereon.
Approved April 22 1937.
rm.*,
68
CHAPTER 23
AUTHORIZING THE STATE OF DELAWARE TO BORROW
$50,000.00 AND ISSUE BONDS THEREFOR
AN ACT TO AMEND AN ACT ENTITLED "AN ACT AUTHORIZ-ING
THE BORROWING OF MONEY AND THE CREATION
OF A DEBT BY OR IN BEHALF OF THE STATE OF DELA-WARE,
FOR THE ERECTION, REPAIRS AND IMPROVE-MENTS
OF BUILDINGS AT INSTITUTIONS OF THE STATE,
AND FOR THE PAYMENT OF A PORTION OF THE COST
OF CONSTRUCTION OF THE INLET WITH THE INDIAN
RIVER AND REHOBOTH BAYS, AND THE ISSUANCE OF
BONDS THEREFOR," BY INCREASING THE AMOUNT
THEREOF.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met (three-fourths of
all the members elected to each branch thereof concurring therein):
Section 1. That Section 1, of Chapter 18, Volume 40, Laws
of Delaware, be and the same is hereby amended, by adding at the
end thereof, the following:
In addition to the sum of money borrowed or authorized to
be borrowed, in accordance with this Section, and in addition to
the bonds issued or authorized to be issued, in accordance with
this Section, the "issuing officers" are hereby authorized to borrow,
upon the faith and credit of the State of Delaware, a sum of money
not in excess of Fifty Thousand Dollars ($50,000.00), and to issue
bonds of the State of Delaware in a sum not in excess of Fifty
Thousand Dollars ($50,000.00) for the said purpose. The said
bonds may be issued at once, or from time to time, and the "issuing
officers" shall determine all matters in connectiorf therewith, sub-ject
to the provisions contained in this Act, and the proceeds from
the sale of the said additional bonds shall be added to the sum of
One Hundred Thousand Dollars ($100,000.00) hereinabove desig-nated
in this Section to be used to pay a portion of the cost of con-struction
of the Inlet into Indian River and Rehoboth Bay.
Approved April 22, 1937.
69
CHAPTER 24
DIVERSION OF FRANCHISE TAX FUNDS
AN ACT APPROPRIATING A PORTION OF THE REVENUE DE-RIVED
FROM PROCEEDS OF THE FRANCHISE TAX TO THE
GENERAL FUND.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1.. On or before the fifteenth day of May, 1937, the
Governor of the State of Delaware shall certify to the State Tax
Department the amount of money required to meet all appropria-tions
made out of the General Fund of the 106th General Assem-bly
which are required to be paid on or before April 30, 1938, ex-cept
the appropriations contained in the General Budget Bill, the
appropriations contained in House Bill No. 432 relating to Child
Welfare, appropriations to Fire Companies, State Aid Hospitals,
Delaware Industrial School for Girls, Palmer Home, Layton Home
for Aged Colored, Delaware Commission for the Blind, Kent and
Sussex Fair Association, and Delaware Society for the Prevention
of Cruelty to Animals. Upon receipt of such certification, the
State Tax Department shall thereafter pay out of the proceeds de-rived
from the future collection of the franchise tax as established
and assessed by Article 8, Chapter 6 of the Revised Code of Dela-ware,
as amended, such sum or sums from said franchise tax, when
and as collected, to the State Treasurer, to be by him deposited in
the General Fund of the State until the amount so certified shall
have been so deposited. And when said amount shall have been
so deposited, all collections of said franchise tax thereafter received
shall be paid to the State Treasurer, to be used by the State Board
of Education as is now provided by law.
On or before the fifteenth day of May, 1938, the Governor
of the State of Delaware shall certify to the State Tax Department
the amount of money required to meet all appropriations made out
of the General Fund by the 106th General Assembly which are
required to be paid on or before April 30, 1939, except the appro-priations
contained in the General Budget Bill, the appropriations
70 CHAPTER 24
DIVERSION OF FRANCHISE TAX FUNDS
contained in House Bill No. 432 relating to Child Welfare, ap-propriations
to Fire Companies, State Aid Hospitals, Delaware
Industrial School for Girls, Palmer Home, Layton Home for Aged
Colored, Delaware Commission for the Blind, Kent and Sussex
Fair Association, and Delaware Society for the Prevention of Cru-elty
to Animals. Upon receipt of such certification, the State Tax
Department shall thereafter pay out of the proceeds derived from
the future collection of the franchise tax as established and as-sessed
by Article 8, Chapter 6 of the Revised Code of Delaware, as
amended, such sum or sums from said franchise tax, when and as
collected, to the State Treasurer, to be by him deposited in the
General Fund of the State until the amount so certified shall have
been so deposited. And when said amount shall have been so de-posited,
all collections of said franchise tax thereafter received shall
be paid to the State Treasurer, to be used by the State Board of
Education as is now provided by law.
That during the year ending April 30, 1938, and during the
year ending April 30, 1939, until the amounts so certified to the
Tax Department by the Governor, as aforesaid, shall be deposited
to the credit of the General Fund, the provisions of all laws of the
State of Delaware, in so far as they relate to and are in conflict
with the payment of the proceeds of said franchise tax by the State
Tax Department to the State Treasurer, to be by him deposited in
the General Fund as hereinbefore provided, are declared to be and
are hereby suspended. And in each of said years when said amounts
shall have been so deposited in the General Fund as hereinbefore
provided, upon certification by the State Treasurer, the said above
mentioned provisions of the Laws of the State of Delawaxe, so as
aforesaid declared to be suspended, shall in each of said years again
be in full force, operation and effect.
Approved May 14, 1937.
CHAPTER 25
AUTHORIZING THE STATE OF DELAWARE TO BORROW
MONEYS FROM THE STATE HIGHWAY FUND FOR THE
USE OF THE GENERAL FUND
AN ACT AUTHORIZING THE STATE OF DELAWARE TO BOR-ROW
MONIES FROM FUNDS ALLOCATED TO THE STATE
HIGHWAY DEPARTMENT FOR USE OF THE GENERAL
FUND.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That for the fiscal year beginning July 1, 1937,
and ending June 30, 1938, the State Treasurer is hereby authorized
and directed in behalf of the State of Delaware and for the use
of the General Fund of this State to borrow from the funds now
or hereafter allocated to the State Highway Department the sum
of Five Hundred Thousand Dollars ($500,000.00) or any part
thereof; and for the fiscal year beginning July 1, 1938, and ending
June 30, 1939, the State Treasurer' is hereby authorized and directed
in behalf of the State of Delaware and for the use of the General
Fund of this State to borrow from the funds now or hereafter allo-cated
to the State Highway Department the sum of Three Hundred
Thousand Dollars ($300,000.00) or any part thereof.
Section 2. On the date of the borrowing of the sums noted
above, or any part thereof, there shall be delivered to the State
Treasurer a certificate of indebtedness for such sum or sums bor-rowed,
which certificates shall not bear interest. These certificates
shall be in non-negotiable form.
They shall be signed in the name of the State of Delaware
by the Governor, the Secretary of State, and the State Treasurer
and shall have the great seal of the said State impressed thereon or
affixed thereto. Said certificates shall be a direct general obligation
of the State and the public faith and credit of the State of Dela-ware
is hereby expressly pledged for the full and complete pay-
71
72 CHAPTER 25
AUTHORIZING THE STATE OF DELAWARE TO BORROW
MONIES FROM THE STATE HIGHWAY FUND FOR
USE OF THE GENERAL FUND
ment of the debt. The principal of such certificate shall be exempt
from taxation by the State or any political subdivision thereof for
any purpose.
Such certificate of indebtedness shall recite that it is issued
for the purpose set forth in Section 1 of this Act and that it is issued
in pursuance of this Act and the Constitution of this State and such
recital shall be conclusive evidence of the authority of the State of
Delaware to issue such certificate and of its validity. Upon the
sale and delivery to said Treasurer of the certificate of indebtedness
for which provision is made in this Act, the legality and validity
of such certificate shall never thereafter be questioned in any court
of law or equity by the State of Delaware or by any person or per-sons
for its use or in its behalf, and this provision shall be and
become part of the contract and obligation represented by said
certificate of indebtedness.
Section 3. Such certificates of indebtedness shall conform as
nearly as possible to the following form, to-wit:
Certificate of Indebtedness to the State Highway
Department
Pursuant to the Constitution of the State of Delaware these
presents certify and make known to all whom it may concern that
the State of Delaware acknowledges its indebtedness to, and pledges
its faith to pay to the State Highway Department in the full sum
of $ lawful money of the United States of
America to be used for the purpose of replenishing the General
Fund of the State of Delaware, without interest. This certificate
of indebtedness shall be payable at the aforesaid Farmer's Bank
at Dover, Delaware, upon presentation thereat and surrender there-of
but not within five years of its date of issue, but it may be re-deemed
at the option of the State of Delaware at face value on the
CHAPTER 25 73
AUTHORIZING THE STATE OF DELAWARE TO BORROW
MONIES FROM THE STATE HIGHWAY FUND FOR
USE OF THE GENERAL FUND
first day of March or on the first day of September after it shall
have been issued two years. This certificate is not negotiable.
In Witness Whereof the Great Seal of
the State of Delaware is hereunto affixed,
and the hands of the Governor and Sec-retary
of State and State Treasurer sub-scribed
this day of
in the year of
our Lord One Thousand Nine Hundred
and
Governor
Secretary of State
State Treasurer
Section 4. After the creation of the indebtedness of this State
as authorized by this Act, for the purpose of amortizing and paying
said indebtedness and retiring the certificates of indebtedness evi-dencing
the same, the State Treasurer shall be and he is hereby
authorized and directed to apply the Sinking Fund of the State or
any other fund which may be specifically provided for that pur-pose
by legislative act.
Section 5. This Act shall become in full force and effect on
July 1, 1937.
Approved April 12, 1937.
74
CHAPTER 26
APPROPRIATING MONEYS OUT OF THE SCHOOL FUND
FOR THE USE OF UNIVERSITY OF DELAWARE, STATE
COLLEGE FOR COLORED STUDENTS, AND OPERATION OF
STATE TAX DEPARTMENT
AN ACT AUTHORIZING AND DIRECTING THE STATE TREAS-URER
TO PAY OUT OF THE SCHOOL FUND OF THE STATE
OF DELAWARE ANY APPROPRIATION THAT MAY HERE-AFTER
BE MADE TO THE UNIVERSITY OF DELAWARE,
STATE COLLEGE FOR COLORED STUDENTS AND FOR THE
OPERATION AND MAINTENANCE OF THE STATE TAX DE-PARTMENT.
Be it enacted by the Senate and House of Representatives of
the State of Delaware in General Assembly met:
Section 1. That for each of the two fiscal years, beginning
July 1, 1937, and ending June 30, 1938, and beginning July 1, 1938,
and ending June 30, 1939, the State Treasurer be and he hereby is
authorized and directed to pay out of the School Fund of the State
of Delaware such sum or sums of money as may be fixed and ap-propriated
by the General Assembly and set up in the general bud-get
bill, for the University of Delaware, State College for Colored
Students, and for the operation and maintenance of the State Tax
Department, not exceeding the sum of Four Hundred Forty-Five
Thousand Dollars ($445,000.00) for each of said fiscal years.
Approved April 12, 1937.
,
CHAPTER 27
AUTHORIZING SALE OF STOCK OWNED BY
STATE OF DELAWARE
AN ACT TO PROVIDE FOR THE SALE OF THREE HUNDRED
AND TWENTY-SEVEN (327) SHARES OF THE PREFERRED
STOCK OF SUNSET OIL COMPANY AND ONE THOUSAND,
THREE HUNDRED AND EIGHT (1,308) VOTING TRUST
CERTIFICATES FOR THE CAPITAL STOCK OF SUNSET OIL
COMPANY OWNED BY THE STATE OF DELAWARE.
WHEREAS, the State of Delaware owns three hundred and
twenty-seven (327) shares of Preferred Stock, being Serial No. 214
dated February 19, 1937, of the Sunset Oil Company, a California
corporation, and one thousand, three hundred and eight (1,308)
shares of Voting Trust Certificates for capital stock, being Serial
No. 12794 dated February 19, 1937, of Sunset Oil Company, a
California corporation, which shares were received by the State Tax
Department in accordance with orders of the United States District
Court for the Southern District of California, Central Division in
settlement of its claim for franchise taxes due from the predecessor
corporation of said Sunset Oil Company, namely, Sunset Pacific Oil
Company, a Delaware corporation, filed in the matter of Berryessa
Cattle Consolidated Company vs. Sunset Pacific Oil Company, being
Consolidated Cause numbered U-100-H in Equity;
WHEREAS, it seems advisable to liquidate and reduce to cash
for deposit in the School Fund of the State of Delaware, said pre-ferred
shares and said voting trust certificates;
Now, therefore, be it enacted by the Senate and House of
Representatives of the State of Delaware in General Assembly met:
Section 1. That the Governor and State Treasurer be and they
are hereby authorized and directed to sell the said three hundred
and twenty-seven (327) shares of Preferred Stock and one thou-sand,
three hundred and eight (1,308) shares of Voting Trust
Certificates of the Sunset Oil Company of California at the best
price obtainable, but not less than the preferred market price there-
75
76 CHAPTER 27
AUTHORIZING SALE OF STOCK OWNED BY
STATE OF DELAWARE
for; and the Governor and State Treasurer are hereby authorized
to assign and transfer the said shares to any purchaser or pur-chasers
thereof and to execute in the name of the State all appro-priate
instruments in writing to effectuate such transfer.
Section 2. That the Governor and State Treasurer be and
they are hereby authorized and directed to pay the net proceeds of
the sale of such shares into the School Fund of the State.
Approved April 19, 1937.
CHAPTER 28
APPROPRIATIONS FOR EXPENSES OF STATE
GOVERNMENT
AN ACT MAKING APPROPRIATIONS FOR THE EXPENSES OF
THE STATE GOVERNMENT FOR EACH OF THE TWO FISCAL
YEARS ENDING JUNE 30, 1938, AND JUNE 30, 1939, RE-SPECTIVELY.
Be it enacted by the Senate and House of Representatives of
the State of Delaware ht General Assembly met:
Section 1. That the several amounts named in this Act, or
so much thereof as may be necessary, are hereby appropriated and
authorized to be paid out of the Treasury of the State of Delaware
to the respective public officers of the respective departments and
divisions of government, and other specified spending agencies,
subject to the provisions of Sections 16, 17 and 18, of Chapter 81,
of Volume 37, Laws of Delaware, and for the periods specified;
provided, however, that all parts or portions of the several sums
appropriated by this Act which, on the first day of July imme-diately
following each of the respective fiscal years, shall not have
been paid out of the State Treasury, shall revert to the General
Fund of the State Treasury. The several sums hereby appropriated
are as follows:
For Year Ending June 30
1938 1939
GENERAL GOVERNMENT
LEGISLATIVE
A-1 COMMITTEE ON UNIFORM LAWS
77
Office Expense $ 50.00 $ 50.00
Travel 175.00 175.00
$ 225.00 $ 225.00
78 CHAPTER 28
APPROPRIATIONS FOR EXPENSES OF STATE GOVERNMENT
JUDICIAL
B-1-5 COURT OF CHANCERY
B-13 COURT OF COMMON PLEAS FOR KENT COUNTY
Salaries and Wages $ 3,600.00 $ 3,600.00
B-14 JUSTICES OF PEACE
Office Expense (Bond Premiums) $ 400.00 $ 400.00
Salaries and Wages
Salary of Chancellor $ 10,500.00 $ 10,500.00
For Reporting 200.00 200.00
Salary of Stenographer 3,000.00 3,000.00
Additional 600.00 600.00
$ 14,300.00 $ 14,300.00
Office Expense 500.00 500.00
Repairs and Replacements 100.00 100.00
Equipment (Chancellor's Reports) 1,600.00 1,600.00
$ 16,500.00 $ 16,500.00
B-6-12 DEPARTMENT OF JUSTICE
Salaries and Wages
Chief Justice $ 10,500.00 $ 10,500.00
Associate Judges 40,000.00 40,000.00
Kent County Judge for Reporting 200.00 200.00
Court Stenographer 3,000.00 3,000.00
Clerk to Supreme Court 300.00 300.00
Additional 3,250.00 3,250.00
$ 57,250.00 $ 57,250.00
Office Expense 500.00 500.00
Repairs and Replacements 65.00 65.00
Equipment (Reports) 2,000.00
$ 57,815.00 $ 59,815.00
CHAPTER 28
APPROPRIATIONS FOR EXPENSES OF STATE GOVERNMENT
Supplies (Legislative)
B-15-17
C-1-4
STATE LIBRARIAN
Salaries and Wages
Librarian
Clerk
Office Expense
Repairs and Replacements
Equipment
$ 5,000.00
EXECUTIVE
GOVERNOR
Salary of Governor
Contingent Expenses
Governor's Conference
Governor's Budget
Salaries and Wages
Attorney General
Chief Deputy
Deputy, New Cast

LAWS
OF THE
STATE OF DELAWARE
ONE HUNDRED AND SIXTH
SESSION OF THE GENERAL ASSEMBLY
COMMENCED AND HELD AT DOVER
On Tuesday, January 5, A. D.
1937
AND
IN THE YEAR OF THE INDEPENDENCE OF THE UNITED STATES
THE ONE HUNDRED AND SIXTY- FIRST
VOLUME XLI
Printed by
WILLIAM E. TAYLOR, INC.
Wilmington, Delaware